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Which of the following is not an underlying assumption in U.S. GAAP financial reporting?
Flynn Effect
The observed increase in IQ scores over time across the world, attributed to improvements in nutrition, education, and environmental factors.
IQ Scores
IQ scores, or Intelligence Quotient scores, are a standard measure used to assess human intelligence, typically through standardized tests yielding a score that aims to place an individual’s intelligence level on a scale.
Skin Elasticity
The ability of the skin to stretch and return to its original shape, indicating its health and aging.
Spatial Awareness
The awareness of the body's position and movement in space, crucial for coordination and navigation.
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