Kevin Asked Some of His Friends How Many Hours They $\begin{array} { l l l l l l l l l l l l } 5 & 6 & 5 & 4 & 5 & 5 & 9 & 8 & 5 & 3 & 7 & 6 \\ 6 & 7 & 5 & 6 & 7 & 5 & 6 & 8 & 6 & 7 & 8 & 4 \end{array}$

question 54

Essay

Kevin asked some of his friends how many hours they had worked during the previous
week at their after-school jobs. The results are shown below. $\begin{array} { l l l l l l l l l l l l } 5 & 6 & 5 & 4 & 5 & 5 & 9 & 8 & 5 & 3 & 7 & 6 \\ 6 & 7 & 5 & 6 & 7 & 5 & 6 & 8 & 6 & 7 & 8 & 4 \end{array}$
Construct a frequency distribution. Use 4 classes, a class width of 2 hours, and a lower limit of 3 for class 1 .
$\begin{array} { l | l } \text { Hours } & \text { Frequency } \\\hline &\\\\\\\\\\\\\end{array}$

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Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board for global use.

AFS-Debt Securities

Available-For-Sale Debt Securities are debt investments not classified as held-to-maturity or trading securities and can be sold before maturity.

Impairment Losses

Financial losses recognized when the carrying amount of an asset exceeds its recoverable amount, leading to a downward adjustment in its valuation.

Pooling Of Interests

An accounting method used in business combinations where the assets and liabilities of the companies involved are combined using book values, rather than adjusting to fair market value.