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One reason why there is a very low correlation between IQ and creativity is that
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is globally accepted for financial reporting by publicly traded companies.
Financial Reporting Requirements
Legal or regulatory obligations that entities must follow when presenting their financial information to ensure transparency and accountability.
IAS 1
International Accounting Standard 1, prescribing the basis for presenting general purpose financial statements.
Financial Statements
Formal records that outline the financial activities and condition of a business, including the balance sheet, income statement, and cash flow statement.
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