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A Hill coefficient (nH) of 2 indicates that:
Financial Accounting
The branch of accounting that focuses on the preparation of financial statements for external users.
Extraordinary Gains and Losses
Unusual and infrequent events that significantly affect a company's financial performance, reported separately on the income statement to provide a clearer picture of ongoing operations.
IFRS
International Financial Reporting Standards, a set of international accounting standards stating how particular types of transactions and other events should be reported in financial statements.
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