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GAAP Vs IFRS: Measurement models for intangible assets. Does U . S . GAAP permit the revaluation model? Does IFRS permit the revaluation model? a

GAAP Vs IFRS: Measurement models for intangible assets.

Does U

.

.

GAAP permit the revaluation model?

Does IFRS permit the revaluation model?

.

Yes; Yes

.

Yes; No;

.

No; Yes;

.

No; No

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