Examlex
For psychologists,theory of mind refers to:
Provisions Disclosure
The requirement in financial reporting to disclose information about any significant provisions for future liabilities or charges.
Comparatives
Financial data presented alongside current figures for the purpose of comparison with previous periods.
Discount Rate
The interest rate used to discount future cash flows to present value, often applied in investment and finance to determine the present worth of future cash flows.
Carrying Amounts
The amount at which an asset or liability is recognized in the balance sheet, after deducting any accumulated depreciation, impairment, or amortization.
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