Examlex
Match the following:
-Subordinate Defensiveness
Accounting Entry
A record in a company's financial accounts that documents a business transaction, affecting at least two accounts.
Inventories
Assets held for sale in the ordinary course of business, in the process of production for such sale, or in the form of materials or supplies to be consumed in the production process or in the rendering of services.
Carrying Amount
The amount at which an asset or liability is recognised after deducting any accumulated depreciation (amortisation), accumulated impairment losses and allowances thereon.
Fair Value
An estimate of the price at which an asset or liability could be exchanged in an orderly transaction between knowledgeable, willing parties in an arm's length transaction.
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