To what business units does impairment test apply under U.S. GAAP and IFRS?
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GAAP
Generally Accepted Accounting Principles (GAAP) is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC). While the SEC previously stated that it intends to move from U.S. GAAP to the International Financial Reporting Standards (IFRS), the...
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In respect of Impairment Test there is no difference between Inter...View the full answer
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Somshukla Chakraborty
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Related Book For 
International Financial Reporting Standards An Introduction
ISBN: 978-1133187943
3rd Edition
Authors: Belverd E. Needles, Marian Powers
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