Examlex
What is the definition of an Alert?
Overstatement
An error or inaccuracy in accounting records or financial statements where the value of assets, revenues, or profit is recorded higher than the actual amounts.
Net Realizable Value
The estimated selling price of goods minus the cost of their sale or disposal, used in determining the value of inventory on the balance sheet and for assessing asset impairment.
Write-Down
An accounting practice of reducing the book value of an asset because it's overvalued compared to the market value.
Financial Statements
Compiled reports detailing the financial position, performance, and cash flows of a business over a specific period.
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