Examlex
The prevalence of developmental coordination disorder (DCD) in children is estimated to be:
Temporary Difference
A discrepancy between the tax base of an asset or liability and its carrying amount on the balance sheet that results in taxable or deductible amounts in future years.
Net Operating Loss Carryforward
This is a tax provision that allows a company to apply a tax year's net operating losses to future years' profits in order to lower tax liabilities.
US GAAP
The Generally Accepted Accounting Principles in the United States, a framework of accounting standards, principles, and procedures used in the financial reporting of companies.
IFRS
International Financial Reporting Standards, a set of accounting principles that provide guidelines for financial reporting and are recognized globally.
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