Examlex
The name of the author who created the presentation is included in ____.
IFRS
International Financial Reporting Standards, which are global accounting standards for preparing financial statements.
Owners' Equity
The residual interest in the assets of a company after deducting its liabilities, representing the owner's claim against the company's assets.
Cost Method
An accounting method used for investments, where the investment is recorded at cost and adjustments are only made for impairments or additional investments, without recognizing unrealized gains or losses.
Appraisal Method
An evaluation process to determine the value of an asset, often used for real estate and investments, based on various criteria.
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