Examlex
Under AASB 101, in the statement of financial position, companies are normally required to distinguish between:
Diuretics
Medications used to help the body eliminate excess salt and water through urine, commonly prescribed for managing high blood pressure and edema.
Anticoagulants
Medications or substances that prevent blood clotting, thereby reducing the risk of heart attacks, strokes, and blood clots in veins and arteries.
Cardiac Contractile Strength
The capability of the heart muscle to contract, which affects the heart's ability to pump blood effectively.
Heart Valves
Structures within the heart that maintain unidirectional blood flow through the heart's chambers by opening and closing with each heartbeat.
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