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An entrepreneur is:
Net Amortization
The process of gradually reducing the book value of an intangible asset over its useful life.
Interest Cost
A financial charge associated with borrowing funds or the cost incurred on debt over a specific period.
IFRS
International Financial Reporting Standards are a globally-adopted set of accounting standards aimed at making financial statements comparable across international boundaries.
Actuarial Gains And Losses
These are the differences that result from changes in actuarial assumptions and the difference between expected and actual performance on pension plans and other post-retirement benefits.
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