Examlex
A form's ______event is triggered when the user switches to the form from another form or another application.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that are becoming the global standard for the preparation of public company financial statements.
Borrowing Costs
Interest and other costs that an entity incurs in connection with the borrowing of funds.
Development Costs
Costs incurred in the design and implementation of new products or processes, which can often be capitalized and amortized over time.
Actuarial Gains
Increases in the projected benefits of a pension plan resulted from changes in actuarial assumptions or variance from expected experience.
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