Both U.S.GAAP and IFRS require the disclosure of information about the rights of each type of capital stock outstanding.

Question

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Both U.S.GAAP and IFRS require companies to disclose information about the rights and privileges attached to each type of capital stock outstanding, including voting rights, dividend rights, liquidation preferences, and conversion rights, if applicable. This information is typically included in the notes to the financial statements or in the shareholder equity section of the balance sheet.

Both USGAAP and IFRS Require the Disclosure of Information About the the Rights