Examlex
One of the basic distinguishing features of the human species was
Research
The systematic investigation into and study of materials and sources to establish facts and reach new conclusions.
IFRS
A collection of accounting norms formulated by the International Accounting Standards Board (IASB), known as International Financial Reporting Standards, which are increasingly being adopted worldwide for the creation of financial statements for public companies.
Development Expenditures
Costs incurred in the research and development of new products or services, which are often capitalized and amortized over time.
Expected Benefit Approach
A method used in accounting for pensions that allocates the cost of pensions over the years during which employees earn their pension benefits.
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