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Survey researchers generally choose from the following ways of pretesting EXCEPT
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is globally accepted.
Fair Value
The price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Spot Rates
The existing selling or buying price of a certain asset that is ready for instant delivery.
IFRS 9
International Financial Reporting Standard 9, dictating the accounting for financial instruments, including recognition, measurement, and impairment of assets.
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