Examlex
Which of the following is NOT a secondary effect of cerebral palsy?
Land Improvements
Enhancements made to land such as landscaping, fencing, and paving, which extend the use and increase the property value.
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.
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