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The three-point gait is used for which of the following conditions?
Financial Statements
A comprehensive set of reports including the balance sheet, income statement, cash flow statement, and statement of changes in equity, that together provide an overview of a company's financial position and performance.
Retrospective Restatement
A correction of the recognition, measurement, and disclosure of amounts of elements of financial statements as if a prior period error had never occurred.
Recognition
The official acknowledgment or recording of something, typically an asset, expense, or revenue, within financial statements.
Disclosure
The act of making new or important information known, especially regarding the financial state or performance of a company.
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