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The International Accounting Standards Board

Question 24

Multiple Choice

The International Accounting Standards Board


A) takes a particular stand on the type of inflation accounting that it wants firms to use.
B) relies more on accounting for inflation than it does disclosure.
C) requires that firms restate their financial statements for general purchasing power when they are operating in hyperinflationary economies.
D) does not want firms to account for inflation, except in hyperinflationary countries.

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