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Fair value measurements are always more relevant to users of the financial statements.
Channel Intermediaries
Organizations or individuals that act as middlemen in the distribution process, helping to move products from the manufacturer to the consumer.
Direct Channel
A method of distribution where a company sells its products or services directly to consumers without the use of intermediaries.
Producers
Entities or individuals that create, manufacture, or supply goods and services for consumption by consumers or other businesses.
End Users
The final consumers or users of a product or service, in contrast to those involved in its development, production, or distribution.
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