Which of the following items is not one of the ten accounting issues most commonly requiring adjustments in foreign reconciliations to U.S.GAAP?

Question

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Interest expense is not one of the ten accounting issues most commonly requiring adjustments in foreign reconciliations to U.S. GAAP. The other four options (foreign currency translation, depreciation expense, deferred taxes, and gain/loss on disposal of assets) are all common areas in which adjustments may need to be made to bring foreign financial statements in line with U.S. GAAP.

Which of the Following Items Is Not One of the Ten