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Wind chill is
Preparing
The act of making something ready for use or consideration, often in the context of assembling financial statements or reports.
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.
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