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A key difference between GAAP and IFRS would include which of the following? Comprehensive income is used for both GAAP and IFRS. Inventories can be

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A key difference between GAAP and IFRS would include which of the following? Comprehensive income is used for both GAAP and IFRS. Inventories can be maintained under either a periodic or perpetual system. Revaluation of land is permitted. Income statement items can be classified under function

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