Examlex
What is the return on equity for 2011?
Impairment Loss
A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount, recognized in the financial statements.
Net Realizable Value
The estimated selling price of goods, minus estimated costs of completion and any costs necessary to make the sale.
Volume Rebates
Discounts or refunds provided to buyers based on the volume of goods or services purchased over a specified period.
IAS 34
refers to the International Accounting Standard 34 "Interim Financial Reporting" that outlines how to report financial figures for interim periods.
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