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__________ fire not only when a child enacts a particular behavior but also when the child simply observes another person carrying out the same behavior.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.
U.S. GAAP
United States Generally Accepted Accounting Principles, the standard framework of guidelines for financial accounting used in the U.S.
Convertible Debt
A type of bond or loan that can be converted into a predetermined amount of the company's equity, usually at the discretion of the debt holder.
LIFO Inventory
An inventory valuation method (Last In, First Out) where the most recently produced or acquired items are the first to be expensed as cost of goods sold, affecting the company's books during periods of inflation.
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