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Why Are More Firms Moving to International Financial Reporting Standards

Question 5

Multiple Choice

Why are more firms moving to International Financial Reporting Standards (IFRS) ?


A) GAAP is out of date.
B) Using IFRS allows firms with worldwide operations to standardize their accounting records.
C) IFRS is easier to understand than GAAP.
D) IFRS is more complicated than GAAP but provides a more transparent picture of the firm's value.

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