Examlex
The onset of schizophrenic behaviour patterns is more likely to lead to hospitalization than to result from it.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial statements.
Sum-Of-The-Years'-Digits
An accelerated depreciation method that calculates annual depreciation by adding the asset's expected life years, assigning weights to each year, and depreciating more heavily in the earlier years.
Depreciation Estimates
Projections or calculations of the reduction in the value of an asset over time, used for accounting and taxation purposes.
Prospective
Pertains to future events or conditions as they are expected to happen or be considered for planning and decision-making.
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