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IASB releases third edition of IFRS for SMEs
Section 12 Fair Value Measurement is added, setting out requirements for measuring fair value and disclosing information, ...
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IFRS and GAAP Treatment of Unusual or Infrequent Items
Watchara Piriyaputtanapun / Getty Images There are differences between how the U.S. Generally Accepted Accounting Principles (GAAP) and the International Financial Reporting Standards (IFRS ...