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______ variables are related to both the exposure variable and the outcome variable.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that aims to make international financial reporting more uniform.
SMEs
Small and medium-sized enterprises, which are businesses with a limited number of employees and revenue falling below certain thresholds according to local country standards.
Recognizing
The process of formally recording or acknowledging an item in the financial statements.
Measuring
The process of determining the size, quantity, or degree of a subject using established units of measurement.
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