Toward global standards on consolidation and recognition.
Financial Executive › Vol. 25 Nbr. 7, September 2009
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Financial reporting
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Toward global standards on consolidation and recognition.
This International Financial Reporting Standards section discusses another area where significant differences between United States generally accepted accounting principles and IFRS exist: global standards on consolidation and recognition.
As highlighted by the recent global financial crisis, assessing whether a financial asset or liability may be derecognized can be extremely difficult when dealing with complex structure...See the full content of this document
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