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The star Alpha Centauri A is the same type of star as the Sun, but its luminosity is about 1.6 times that of the Sun. What can we conclude?
Impairment Tests
Assessments carried out to determine whether an asset's carrying value exceeds its recoverable amount, indicating a need for value adjustment.
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation of financial statements globally.
GAAP
Generally Accepted Accounting Principles are the set of rules, standards, and practices formally accepted as guidelines for financial reporting in the U.S.
Technological Feasibility
The point at which a company can demonstrate that a new technology or product can be produced reliably, efficiently, and at a scalable level, often affecting the capitalization of development costs.
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