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GASB Statement No.72 requires the following investments to be recorded at fair value except
Human Capital Level
The skills, knowledge, and experience possessed by an individual or population, viewed in terms of their value or cost to an organization.
Training And Development Programs
Structured educational processes intended to enhance individuals' skills, knowledge, and competencies.
Evolution Of Learning Model
Refers to the progressive development and adaptation of learning theories and practices over time to enhance educational effectiveness.
E-Learning
The use of electronic media and information technology in education to facilitate learning and teaching.
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