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What is the Multiple Overlapping Deprivation Analysis (MODA)?
Order of Liquidity
The arrangement of assets on a balance sheet in order of the time it would typically take to convert them into cash.
IFRS
International Financial Reporting Standards, a set of accounting principles that establish how transactions and other accounting events should be reported in financial statements on a global scale.
Fair Value
The estimated price at which an asset could be bought or sold in a current transaction between willing parties.
GAAP
Generally Accepted Accounting Principles, a set of rules and standards for financial reporting used in the United States.
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