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Which of the following concepts refers to an invisible, yet real, barrier that prevents many women from rising beyond middle-management positions?
U.S. GAAP
Generally Accepted Accounting Principles in the United States, a common set of accounting rules and standards for financial reporting.
Provision
A financial accounting term referring to setting aside an amount in the books to cover a presumed future liability or loss.
Adjustment Needed
A modification required to correct an accounting record or financial statement to accurately reflect the financial position of an entity.
IFRS Financial Statements
Financial statements prepared in accordance with International Financial Reporting Standards, which provide a global framework for how public companies prepare and disclose their financial statements.
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