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Which of the Following Statements Is True Regarding Equity Reserves

Question 31

Multiple Choice

Which of the following statements is true regarding equity reserves?


A) Under U.S.GAAP,Other Comprehensive Income represents an equity reserve.
B) Under U.S.GAAP,the allowance for doubtful accounts is considered an equity reserve.
C) Under U.S.GAAP,appropriations of retained earnings are considered an equity reserve.
D) Under U.S.GAAP,equity reserves are not currently allowed.

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