Examlex
What is the expected result when two homologous chromosomes fail to separate during meiosis I of spermatogenesis?
Cost Model
An accounting approach that measures an asset based on its historical cost minus any accumulated depreciation and impairment losses.
Impairment
Reduction in the recoverable value of an asset below its carrying amount.
Recoverable Amount
The higher value between an asset's fair market value less costs to sell and its value in use.
AASB 136
The Australian Accounting Standards Board standard that deals with impairment of assets, requiring assets to be carried at no more than their recoverable amount.
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