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Which Technique Used to Move Around a Client Lying on a Mat

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Which technique used to move around a client lying on a mat?


Definitions:

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.

Fair Value Accounting

An accounting approach where companies measure and report the value of certain assets and liabilities on a fair value basis.

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