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Briefly describe some of the similarities and differences between U.S. GAAP and IFRS with respect to the accounting for stockholders' equity. The answer must be

Briefly describe some of the similarities and differences between U.S. GAAP and IFRS with respect to the accounting for stockholders' equity.

The answer must be no less than 350 words with at least one scholarly journal reference (dictionary-type websites are excluded).

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