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With Regard to Contracts That Can Be Settled in Either

Question 143

Multiple Choice

With regard to contracts that can be settled in either cash or shares


A) IFRS requires that share settlement must be used.
B) IFRS gives companies a choice of either cash or shares.
C) U.S. GAAP requires that share settlement must be used.
D) the FASB project proposes that the IASB adopt the U.S. GAAP approach, requiring that share settlement must be used.

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