Examlex
A zener diode blocks the current when the polarity is reversed when the voltage is low. When the voltage rises above a critical level, the current can flow through it in a reverse direction.
GAAP Format
The presentation of financial statements in accordance with Generally Accepted Accounting Principles, ensuring consistency and comparability.
Fair Value
The estimated price at which an asset could be bought or sold in a current transaction between willing parties, other than in a liquidation sale.
Property Plant
Property, plant, and equipment (PP&E) are tangible fixed assets used in the production or supply of goods and services, minus accumulated depreciation.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by an independent organization, providing a global framework for how public companies prepare and disclose their financial statements.
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