Examlex
Basic research on persistent human traits like optimism and pessimism is most characteristic of the specialty known as ________ psychology.
Carrying Value
The recorded book value of an asset in a company's financial statements, calculated as the original cost minus accumulated depreciation or amortization.
Recoverable Amount
The estimated amount that can be recovered from an asset's sale or use, typically higher than its net book value.
Canadian GAAP
Generally Accepted Accounting Principles in Canada, a set of standards for financial reporting and accounting.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for preparing financial statements.
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