Examlex
In participant observation studies,researchers must decide whether to let people know they are being studied.
Impairment Loss
The amount by which the carrying amount of an asset exceeds its recoverable amount, leading to a decrease in the asset's value on the financial statements.
International Financial Reporting Standards
A set of global accounting standards developed by the International Accounting Standards Board, aiming to bring transparency, accountability, and efficiency to financial markets around the world.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, but not control those policies, typically evidenced by ownership of 20% to 50% of the voting stock.
Fair Value
An accurate valuation of an asset or liability derived from current market conditions and agreed upon by knowledgeable, willing parties in an arm's length transaction.
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