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Fetal movements that begin in the second trimester are known as
Disclosed Basis of Accounting
The accounting principles and policies a company openly reports in its financial statements.
GAAP
Generally Accepted Accounting Principles, a common set of accounting principles, standards, and procedures that companies must follow when they compile their financial statements in the U.S.
Fair Value
The price at which an asset would be exchanged between knowledgeable, willing parties in an arm's length transaction.
Full IFRS
The complete set of International Financial Reporting Standards that are globally accepted guidelines for preparing financial statements.
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