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The Norwalk Agreement

Question 2

Multiple Choice

The Norwalk Agreement:


A) Allows foreign companies listed on U.S.stock exchanges to prepare financial statements in accordance with IFRS.
B) Formalizes the commitment between the FASB and IASB to converge U.S.GAAP and IFRS.
C) Eliminates the requirement that U.S.firms report under U.S.GAAP.
D) Gives authority to the IASB to set accounting standards for U.S.companies.

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