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Which of the Following Is False

Question 345

Multiple Choice

Which of the following is false?


A) Under IFRS, a company records a revaluation surplus when it experiences an increase in the price of its ordinary shares.
B) Under GAAP, the income statement is presented in a one-or two-statement format.
C) Under IFRS, companies cannot record gains on transactions involving their own shares.
D) Under GAAP, companies cannot record gains on transactions involving their own shares.

Correct Answer:

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