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What of the items noted below would be reported on a balance sheet under the Valuation Approach to Financial Reporting that would not be reported

What of the items noted below would be reported on a balance sheet under the Valuation Approach to Financial Reporting that would not be reported under historical cost accounting:

Question 8 options:

Internally generated goodwill

Internally generated customer list

Goodwill

Customer list

Value of assembled workforce

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