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One of the FASB's convergence initiatives intended to remove a variety of individual differences between IFRSs and U.S. GAAP. This resulted in changes in all

One of the FASB's convergence initiatives intended to remove a variety of individual differences between IFRSs and U.S. GAAP. This resulted in changes in all of the following, except for: Multiple Choice earnings per share. inventory costs. accounting changes. research and development. asset exchanges

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