• distinguish between IFRS and US GAAP in the classifi cation, measurement, and disclosureof investments in fi nancial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;

• distinguish between IFRS and US GAAP in the classifi cation, measurement, and disclosureof investments in fi nancial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;

Intermediate Accounting: Reporting And Analysis

3rd Edition

ISBN:9781337788281

Author:James M. Wahlen, Jefferson P. Jones, Donald Pagach

Publisher:James M. Wahlen, Jefferson P. Jones, Donald Pagach

Chapter13: Investments And Long-term Receivables

Section: Chapter Questions

Problem 26GI

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• distinguish between IFRS and US GAAP in the classifi cation, measurement, and disclosure
of investments in fi nancial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;

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