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What reveals the degree to which variables are related and the nature and frequency of these relationships in the information?
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board for global use.
AFS-Debt Securities
Available-For-Sale Debt Securities are debt investments not classified as held-to-maturity or trading securities and can be sold before maturity.
Impairment Losses
Financial losses recognized when the carrying amount of an asset exceeds its recoverable amount, leading to a downward adjustment in its valuation.
Pooling Of Interests
An accounting method used in business combinations where the assets and liabilities of the companies involved are combined using book values, rather than adjusting to fair market value.
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