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IASB releases third edition of IFRS for SMEs
The IFRS for SMEs Accounting Standard is a self-contained ... Financial Instrument Issues have been combined into Section 11 Financial Instruments, introducing principles for easier classification ...
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Accounting Principles: What They Are and How GAAP and IFRS Work
IAS Plus. “Use of IFRS Accounting Standards by jurisdiction.” U.S. Securities and Exchange Commission. "A Comparison of U.S. GAAP and IFRS," Pages 8-11.