Example: bankruptcy

IFRS compared to US GAAP

discontinued operations (Long-lived assets held for sale and discontinued operations) 346 5.5 Related party disclosures 356 5.6 Investment entity consolidation exception (Investment company consolidation exception) 362 5.7 Non-monetary transactions 368 5.8 Accompanying financial and other information 371 5.9 Interim financial reporting 374

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  Gaap, Discontinued, Us gaap

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