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When using the discrete view to prepare interim statements, two exceptions that are permitted deal with the calculation of
Performance Threat
A situation or factor that has the potential to hinder the optimal performance of an individual or organization.
Actual Performance
is the real, measurable output or results achieved by an individual, team, or organization, as opposed to expected or projected outcomes.
Unfavourable Direction
A situation or trend that is not advantageous or beneficial, potentially leading to adverse outcomes or failure.
Multidimensional Thinking
The ability to analyze and approach problems from multiple perspectives and dimensions, recognizing various factors and potential impacts.
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