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Which of the following is an example of a two-dimensional presentation aid?
Fair Value Accounting
is a financial reporting approach where companies value their assets and liabilities at estimates of their current market prices.
GAAP
Generally Accepted Accounting Principles, which are standards and procedures companies follow in preparing financial statements.
Valuation Allowance Accounts
Accounts used to reduce the carrying value of assets to an amount that approximates their fair value, especially when it is impossible to realize the entry value.
Balance Sheet Accounts
Financial accounts that are reported in the balance sheet, including assets, liabilities, and equity accounts, representing a company's financial position at a specific point in time.
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