Examlex
How many electrons are in chromium's (atomic number 24) next to outer shell (n = 3) ?
Balance
The difference between the total debits and credits in an account, or the equilibrium between two opposing forces or aspects.
Revaluation Surplus
This is the increase in value of an asset after it has been appraised again and is recorded as a gain in equity under a company's financials.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation of financial statements globally.
Fair Value
The amount of money one would expect to obtain from selling an asset or the cost incurred to settle a liability, during a structured exchange between parties in the market, as of the valuation date.
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