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If the price of grapefruit rises, the substitution effect due to the price change will cause
Provision
A financial accounting term referring to setting aside an amount in the books to cover a presumed future liability or loss.
Adjustment Needed
A modification required to correct an accounting record or financial statement to accurately reflect the financial position of an entity.
IFRS Financial Statements
Financial statements prepared in accordance with International Financial Reporting Standards, which provide a global framework for how public companies prepare and disclose their financial statements.
First Time
Refers to an event or measurement taken for the first time, often signifying a new milestone or initial occurrence within a specific context.
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