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Intrinsic,or local,controls are learned by an organ.
Financial Accounting
The branch of accounting that focuses on the preparation of financial statements for external users.
Extraordinary Gains and Losses
Unusual and infrequent events that significantly affect a company's financial performance, reported separately on the income statement to provide a clearer picture of ongoing operations.
IFRS
International Financial Reporting Standards, a set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements.
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