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Which of the Following Is NOT a Short-Term Convergence Topic

Question 26

Multiple Choice

Which of the following is NOT a short-term convergence topic that the IASB must address in order to eliminate the reconciliation of accounts prepared under different sets of standards of different countries?


A) Segment reporting
B) Accounting for income taxes
C) Accounting for impairments of assets
D) Accounting for research and development costs

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