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Assume a Government Makes a Change of Assumption That Results

question 90

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Assume a government makes a change of assumption that results in an increase in its estimate of the net pension liability. This will be recorded in the government-wide statements as an increase in the net pension liability and an increase in deferred outflows of resources.


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DSM-5

The fifth edition of the Diagnostic and Statistical Manual of Mental Disorders, a handbook used by healthcare professionals as the authoritative guide to the diagnosis of mental disorders.

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Divisions or parts of a document, organization, or standardized test, each serving a specific purpose or topic.

Mental Status Examination

A structured interview designed to objectively assess the emotional, behavioral, and cognitive functioning or mental state of a client at the time of the interview.

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