Examlex
List three examples of a country's infrastructure.
Long-lived Assets
Assets that are expected to provide economic benefits over a period longer than one year, such as buildings or machinery.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair value of the identifiable assets and liabilities.
ASPE
Accounting Standards for Private Enterprises; a set of accounting guidelines for private companies in Canada.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide how financial events are reported in financial statements globally.
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