Examlex
All programming languages that support pointers provide a special pointer value, known as both NULL and ____, that acts as a sentinel or flag to indicate when the last structure has been processed.
Shares
units of ownership interest in a corporation or financial asset, providing a portion of the profits to shareholders as dividends.
Goodwill Impairment
The process of evaluating and adjusting the carrying value of goodwill on the balance sheet when it exceeds the fair market value, indicating that the acquired asset is not as valuable as originally thought.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial reporting.
ASPE
Accounting Standards for Private Enterprises, which provide simplified accounting guidelines for private companies in Canada.
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