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Under IFRS, accounts receivable impairments are not recognized.
Pectoralis Major
A large chest muscle that contributes to the shoulder joint's movement and the arm's rotation inward.
Deltoid
A large, triangular muscle covering the shoulder joint that is responsible for lifting the arm and giving the shoulder its range of motion.
Biceps Brachii
A muscle of the upper arm that is involved in the flexion of the forearm and supination of the forearm.
Serratus Anterior
The serratus anterior is a muscle that originates on the surface of the upper eight or nine ribs and inserts on the medial border of the scapula, playing a key role in the movement of the shoulder.
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