Examlex
The results from operation of a discontinued segment under IFRS and any gain or loss on disposal or adjustment to fair value of the disposed segment should appear:
Monetary Unit Assumption
An accounting principle that assumes transactions and events can be expressed in monetary units for recording and reporting.
Quantified In Terms
To describe or express something as a quantity or in numerical terms.
Market Value
The current price at which an asset or service can be bought or sold in a marketplace.
Time Of Sale
The specific moment when a transaction is completed, and ownership of goods or services is transferred from seller to buyer.
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