Examlex
Autism is a complex developmental disorder.The diagnostic criteria for autism include delayed or abnormal functioning in which area(s) with onset before age 3 years (select all that apply) ?
Revaluation Surplus
This is the increase in value of an asset after it has been appraised again and is recorded as a gain in equity under a company's financials.
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.
Fair Value
The amount of money one would expect to obtain from selling an asset or the cost incurred to settle a liability, during a structured exchange between parties in the market, as of the valuation date.
Double-Declining-Balance
A method of accelerated depreciation that doubles the normal depreciation rate, reducing the book value of assets more quickly in the early years.
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