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Comparisons of the values of different items is associated with activity in the
Germany
Germany is a country in Central Europe, known for its rich history, cultural heritage, and as a major economic and political power.
Code-Law Countries
Nations that follow a systematic collection of laws and legal principles, typically codified, guiding legal processes and judicial decisions.
Common-Law Countries
Countries that follow a legal system originating in England, characterized by the doctrine of precedent, under which the outcomes of legal proceedings can be influenced by previous court decisions.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for preparing financial statements.
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