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-40°C is equivalent to
Lessee
A person or entity that leases an asset from another, acquiring the right to use the asset for a specified period in exchange for periodic payments.
Revenue Recognition
The accounting principle that determines the specific conditions under which revenue is recognized or accounted for.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation of financial statements globally.
U.S. GAAP
The Generally Accepted Accounting Principles in the United States, a framework of accounting standards, principles, and procedures used in the preparation of financial statements.
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