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Icon International, a software company, incorporated on January 1, 2013 is planning to convert to IFRS. The company decided to present its first IFRS statements for the year ended December 31, 2015. What is the transition date of Icon International?
Autonomous Morality
A stage in moral development where individuals begin to understand and apply their own principles of justice and rights, independent of authority figures.
Heteronomous Morality
A stage in moral development where one's understanding of rules and justice is based on external authority figures, such as parents or the law, rather than personal moral principles.
Preconventional Moral Reasoning
The first level in Kohlberg's theory of moral development, where moral reasoning is based on external consequences to the individual, such as punishment or reward.
Conventional Moral Reasoning
Conventional moral reasoning is the second level in Kohlberg's theory of moral development, where individuals make moral decisions based on societal rules and the expectations of others.
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