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In Robert Frost's classic poem, when he ends with "ice will suffice," the universe is:
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that guide how companies prepare and present their financial statements.
Income Statement
A document presenting a firm's income, expenses, and profits during a certain timeframe.
Distribution
The process of making a product or service available for the user or consumer.
Merchandise
Products or goods that a company holds for the purpose of selling to customers.
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