Examlex
What number should be included on a PQR?
Impairment Loss
A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount, recognized as an expense.
Accumulated Depreciation
The total amount of a tangible asset's cost that has been expensed since the asset was put into use.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for global use.
Revaluation Model
An accounting method for periodically adjusting an asset's value on the balance sheet to reflect its current market value.
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