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The Accounting Principles Board issued Opinions between:
Experiential System
Part of dual-process theories of cognition, referring to the intuitive, automatic, and often emotional way of processing information.
Schema
A mental structure, stored in memory, that is based on prior knowledge.
Dual Process
A theory describing two distinct systems in the brain that process information: one that is automatic and rapid, and another that is deliberate and slow.
Information Processing
The series of actions or steps taken by the brain to receive, interpret, store, and retrieve information.
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