Examlex
A person driving while talking on a cellphone creates ________. A beautiful sunset creates ________.
Computer System
A set of integrated devices that interact to process, store, and output data according to programmed instructions.
Estimated Useful Life
Estimated useful life is the expected time period during which an asset is useful to the owner for its intended purpose.
Revaluation Surplus
An increase in the value of an asset that is reflected on the company's balance sheet when the asset is revalued to its current market value, leading to an appreciation in the asset's worth that is not realized through sales.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the IASB that aims at making global financial statements more comparable.
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