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Revaluation Model Limitations with Intangible Assets

question 102

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Revaluation model limitations with intangible assets
Why is the revaluation model not widely used for measuring intangible assets after initial recognition?

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Definitions:

School Performance

The measure of educational outcomes and achievements of a school, often assessed through test scores, graduation rates, and other criteria.

Dropout Rates

The percentage of individuals who discontinue an educational program before completion, often used as an indicator of educational system performance.

Internal

Pertaining to or situated within the interior of something; often refers to processes or factors occurring within an entity or organism.

External

Positioned outside or beyond an object or system, often referring to factors or influences that come from the outside of an individual or system.

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