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The numbers in the financial statements under Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting standards (IFRS) will usually differ the procedures for

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The numbers in the financial statements under Accounting Standards for Private Enterprises (ASPE) and International Financial Reporting standards (IFRS) will usually differ the procedures for analyzing the relationships among the reported numbers O A is significantly different OB might be different depending on the ratio OC. will also usually differ OD remains unchanged

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