What criteria are used to determine how to record a factoring transaction? 
IFRS:
Definitions:
Cognitive Resources
Mental capacities and assets used in the processing of information and problem-solving.
Polygraph
A device used to measure and record physiological indicators such as heart rate, blood pressure, and skin conductivity while the subject answers questions, aiming to detect lies.
Textual Analysis
The method of analyzing and interpreting texts to understand their meanings, structure, and context.
Identity Theft
Consists of stealing someone’s personal information (e.g., Social Security number, bank account, credit card number) and using it without their permission, usually to obtain money or goods.
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