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All of the Following Are False Regarding International Accounting Standards

Question 79

Multiple Choice

All of the following are false regarding international accounting standards (IAS) except which of the following?


A) The SEC requires all companies to use IAS.
B) There are no substantive differences between U.S.GAAP and IFRS.
C) The SEC prohibits U.S.stock exchanges from listing non-U.S.companies who follow IFRS.
D) All public companies in the European Union are required to report using IFRS and IAS.

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