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What are the criteria the IFRS uses to determine if revenue is realized or realizable and earned?
Belongingness
The innate human need to feel connected and accepted by others.
Love Needs
Emotional requirements centered on affection, belonging, acceptance, and love from others.
Self-actualization
Realizing or accomplishing one's inherent talents and possibilities, viewed as an essential need or driving force within everyone.
Financial Circumstances
The condition of an individual's or entity's economic state, taking into account income, expenses, assets, and liabilities.
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