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lower of cost or net realisable value concept

Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
International Financial Reporting Standards — (IFRS) are standards and interpretations adopted by the International Accounting Standards Board (IASB). Many of the standards forming part of IFRS are known by the older name of International Accounting Standards (IAS). IAS were issued between… … Wikipedia
Intermittent energy source — An intermittent energy source is any source of energy that is not continuously available due to some factor outside direct control. The intermittent source may be quite predictable, for example, tidal power, but cannot be dispatched to meet the… … Wikipedia
Intermittent power source — [ Erie Shores Wind Farm monthly output over a two year period] An intermittent power source is a source of electric power generation that may be uncontrollably variable or more intermittent than conventional power sources, and therefore non… … Wikipedia