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GAAP vs IFR 5 . Regarding measurement models for inventory. permit reversals of prier write - downs. a . Only U . S . GAAP

GAAP vs IFR5. Regarding measurement models for inventory. permit reversals of prier write-downs.
a. Only U.S. GAAP
b. Only IFRS
c. Both U.S. GAAP and IFRS
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