IAS see INTERNATIONAL ACCOUNTING STANDARDS.
NONRECURRING is an income statement item that is infrequent in occurrence or unusual in nature.
PERIODIC VALUATION allows for the determination on future dates the value of assets, portfolios, etc. with the idea of setting a new standard cost or value to those assets. Such revaluations, up or down, are then posted as the new standard cost or value. See REVALUATION.
Enter a term, then click the entry you would like to view.