Examlex
Explain sampling risk as it relates to both tests of controls and substantive procedures.
Reversal Of Write Downs
The process by which a previously recognized impairment loss on an asset is reversed, often because the reasons for the impairment have ceased, leading to an increase in the asset's carrying amount.
Net Realisable Value
The estimated selling price of goods, minus the costs of their sale or completion.
Write Down Reversal
The process of reversing a previously recorded write down, often due to an increase in the asset's value or a correction of the original value assessed.
Disclosure Requirements
These are mandates that entities must follow when revealing financial and other significant information in their reports, aimed at ensuring transparency and facilitating informed decision-making by users of financial statements.
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