Examlex
In Australia IFRSs are required to be used by:
Circumstances
The conditions or facts affecting an event or action, which can influence the outcome or decisions made.
Biases
Prejudices or inclinations that influence one's judgments and decisions in a non-objective manner.
Theoretical Grounding
A foundational basis provided by theories or frameworks that support and explain a research study or psychological approach.
Continuum Model
An approach suggesting that certain traits or behaviors can be understood as occurring along a spectrum rather than in binary categories.
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