The IASB published 13 revised standards in December 2003. A summary is available at www.iasplus.com/iasplus/improve0401.pdf. Required: Prepare
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Prepare a list of the major differences between these revised standards and the GAAP of your home country.
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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