Abstract
Foreign public firms are now permitted to file using the International Financial Reporting Standards (IFRS) without reconciliation to US GAAP as previously required. IFRS Standards provides a high quality, internationally recognized set of accounting standards that bring transparency, accountability, and efficiency to financial markets around the world.
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- 1.
This Standard does not deal with methods of accounting for business combinations and their effects on consolidation, including goodwill arising on a business combination.
- 2.
IAS 32.1.
- 3.
IAS 32.8.
- 4.
IAS 32.15.
- 5.
IAS 32.16.
- 6.
IAS 32.16A-D.
- 7.
IAS 32.29–30.
- 8.
IAS 32.33.
- 9.
IAS 32.42.
- 10.
IAS 32.48.
- 11.
IAS 32.35.
- 12.
IAS 33.2.
- 13.
IAS 33.3.
- 14.
IAS 33.66.
- 15.
IAS 33.69.
- 16.
IAS 33.68 and 68A.
- 17.
IAS 33.24.
- 18.
IAS 33.31.
- 19.
IAS 33.41.
- 20.
IAS 33.64.
- 21.
IAS 33.64.
- 22.
IAS 34.8.
- 23.
IAS 34.20.
- 24.
IAS 34.28.
- 25.
IAS 34.37.
- 26.
IAS 34.39.
- 27.
IAS 34.23.
- 28.
IAS 34.26.
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Lessambo, F.I. (2018). IFRS and GAAP. In: Financial Statements. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-99984-5_22
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DOI: https://doi.org/10.1007/978-3-319-99984-5_22
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Publisher Name: Palgrave Macmillan, Cham
Print ISBN: 978-3-319-99983-8
Online ISBN: 978-3-319-99984-5
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