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Two or More Observers Record the Target Behavior Independently and Simultaneously

question 20

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Two or more observers record the target behavior independently and simultaneously, then later compare the results to determine if the target behavior was measured with reliability. What is this called?


Definitions:

Consolidation Purposes

The objective of amalgamating financial statements from various entities within a single corporate group to present a unified financial position and results of operations.

Eliminate Unrecognized

A process in accounting, often related to consolidation, where unrealized profits, losses, or transactions within or among entities are removed from financial statements.

Intra-entity Gross Profit

The profit recognized on transactions conducted within the same entity, which may need to be eliminated in consolidated reporting.

Intra-entity Gross Profit

The profit recognized from transactions within the same company, affecting consolidated financial statements.

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