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Which of the following under IFRS, but not U.S.GAAP is considered to be part of cash and cash equivalents?
Performance Evaluation
The process of assessing an employee's job performance against predefined criteria to provide feedback, guide further development, and make decisions about promotions or rewards.
Typical Attributes
Common characteristics or qualities that are generally observed or expected in a particular context or entity.
Perceive
The process of becoming aware or understanding something through the senses.
Perceptual Tendency
The inclination to perceive or interpret information in a certain way, often based on past experiences, biases, or heuristics.
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