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Which of the following terms or phrases is more associated with financial statements prepared in accordance with U.S. GAAP than those prepared in accordance with

Which of the following terms or phrases is more associated with financial statements prepared in accordance with U.S. GAAP than those prepared in accordance with International Financial Reporting Standards?

a. Accumulated other comprehensive income.

b. Asset revaluation reserve.

c. Share premium.

d. Ordinary shares.

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