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The use of fair value to report assets is increasing under GAAP and IFRS, but GAAP has adopted it more broadly. is increasing under GAAP
The use of fair value to report assets
is increasing under GAAP and IFRS, but GAAP has adopted it more broadly.
is increasing under GAAP and IFRS, but IFRS has adopted it more broadly.
is not allowed under GAAP or IFRS.
is required by GAAP and IFRS.
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