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Which of the Following Is a Correct Statement About GAAP

Question 21

Multiple Choice

Which of the following is a correct statement about GAAP and IFRS?


A) IFRS prefers valuing assets at historical cost while GAAP prefers using fair value.
B) IFRS is more "rules-based" than GAAP.
C) The FASB and the IASB are working towards convergence of standards.
D) The SEC will require all companies to use IFRS beginning in 2013.

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