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Bereavement during childhood:
IFRS
A collection of accounting principles formulated by the International Accounting Standards Board (IASB), known as International Financial Reporting Standards, which instruct on how financial statements should be prepared worldwide.
Minimum Lease Payments
The lowest total amount that a lessee is required to pay over the lease term, including both the principal and interest components.
Investment Property
Real estate property acquired to earn rental income, capital appreciation, or both, rather than for use in operations or as inventory.
Lease Revenue Recognition
The process of recognizing income earned from leasing out assets over the lease term.
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