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IFRS permits firms to reverse previous impairments, up to the amount of the original acquisition cost of the inventory, if the circumstances that caused the inventory impairment no longer exist.
Distraction
An event or object that draws someone's attention away from the task at hand or their intended focus.
Active Listening
The act of concentrating on the true meaning of what others are saying.
Sensing
The way listeners pay attention to the signals sent from the speaker.
Responding
The way active listeners provide feedback to the speaker.
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