Examlex
A sorting algorithm is a technique for scanning through an array and rearranging its contents in some specific order.
Earnings Quality
An assessment of the true income generated by a company, gauging how accurately the reported income reflects the company's true earning power.
Deferred Tax Assets
Assets on a company's balance sheet that may be used to offset future tax liabilities.
IFRS
International Financial Reporting Standards, a set of global accounting guidelines for preparing financial statements.
Valuation Allowance
Valuation Allowance is an accounting procedure that reduces the value of a deferred tax asset if it is unlikely that the business will use the tax asset in the future.
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