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IFRS compared to US GAAP

IFRS compared to US gaap . December 2017 . 2 IFRS compared to US gaap . Contents A changing focus 1 Related party disclosures 375. Investment entity consolidation exception About this publication 2 [Investment company consolidation exception] 381. Non-monetary transactions 386. 1 Background 4. Accompanying financial and other information 390. Introduction 4. Interim financial reporting 393. The Conceptual Framework 10. Disclosure of interests in other entities 400. 2 General issues 14 Extractive activities 404. Service concession arrangements 412. US. Basis of preparation of financial statements 14.

4.4 Employee benefits 260 4.5 Share-based payments 280 4.6rowing costs Bor [Financial income and expense] 308 ... this publication provides a summary of those differences that we have encountered ... 2017, but not effective for an annual reporting period beginning on 1 January

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