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_________ Is Not Associated with Obvious Problems Such as Bad

question 94

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_________ is not associated with obvious problems such as bad eyesight and lack of intellectual ability but refers to a discrepancy between a child's capacity to learn and the level of achievement.


Definitions:

IFRS

International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation and presentation of financial statements on a global scale.

GAAP Format

The presentation of financial statements in accordance with Generally Accepted Accounting Principles, ensuring consistency and comparability.

Fair Value

The estimated price at which an asset could be bought or sold in a current transaction between willing parties, other than in a liquidation sale.

Property Plant

Property, plant, and equipment (PP&E) are tangible fixed assets used in the production or supply of goods and services, minus accumulated depreciation.

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