What are at least three International Accounting Standards (IASs)? Are these standards the same as US standards?

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What are at least three International Accounting Standards (IASs)? Are these standards the same as US standards? Why or why not? Is it necessary to have global standards? Why or why not?
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Fundamental Accounting Principles

ISBN: 978-0078110870

20th Edition

Authors: John J. Wild, Ken W. Shaw, Barbara Chiappetta

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