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Define the following terms: preterm birth, small-for-gestational-age birth, low birth weight, high birth weight, large-for-gestational-age birth, neonatal death, and post-neonatal death
Carrying Amount
The value at which an asset is recognized on the balance sheet after deducting depreciation, amortization, or impairment costs.
Fair Value
Fair value is the estimated market price of an asset or liability, reflecting the value for which it could be exchanged between willing and knowledgeable parties in an arm's length transaction.
Statement of Financial Position
Another term for the balance sheet, it shows the company's financial situation by detailing assets, liabilities, and equity at a certain point in time.
Statement of Comprehensive Income
A financial statement that includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, incorporating both income statement and other comprehensive income.
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