When comparing financial statements prepared under IFRS with those prepared under US GAAP, analysts may need to

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When comparing financial statements prepared under IFRS with those prepared under US GAAP, analysts may need to make adjustments related to:

A. realized losses.

B. unrealized gains and losses for trading securities.

C. unrealized gains and losses for available-for-sale securities.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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