Examlex
John Tyndall demonstrated that microorganisms present in the air are carried on dust particles.
Fair Value
An approximation of the cost at which a liability or asset might be traded between informed, consenting parties in a fair transaction.
AASB 16
The Australian Accounting Standards Board standard concerning leases, requiring lessees to recognize assets and liabilities for most leases.
IFRS 16
An International Financial Reporting Standard that specifies how an organization should report leases in its financial statements.
Lease Receivable
An asset account that records the amounts due to the lessor from the lessee under the terms of a lease agreement.
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