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14. _______ Similar to U.S. GAAP, certain agricultural products and mineral products can be reported at net realizable value using IFRS. 15. _______ IFRS records

14. _______ Similar to U.S. GAAP, certain agricultural products and mineral products can be reported at net realizable value using IFRS. 15. _______ IFRS records market in the lower-of-cost-or-market differently than U.S. GAAP

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