Examlex
Name at least one factor that has contributed to the revival of authoritarianism since the 1990s.
a. Failed transitions in Iraq, Afghanistan, Russia, Libya, and Syria.
b. The increasing level of sophistication of many authoritarian regimes, for example in China.
c. The growing internationalization of the confrontation between democratic and authoritarian regimes, including the greater willingness of some authoritarian regimes to interfere in the internal affairs of others (for example, Saudi Arabia).
Revaluation Model
An accounting method that allows for the upward adjustment in the carrying value of a fixed asset to reflect its current market value.
AASB 6 Scope
Refers to the coverage or applicability boundaries of the AASB (Australian Accounting Standards Board) 6, which deals with the exploration for and evaluation of mineral resources.
Exploration Expenditures
Costs incurred in the search for mineral resources, including the cost of drilling, sampling, and preliminary surveying, before the development stage of mining operations.
Full Cost Method
The full cost method is an accounting practice used in the oil and gas industry to capitalize all costs associated with finding and developing oil and gas reserves, regardless of the outcome of those efforts.
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