Standards. John Wiley & Sons. p. 931. ISBN 978-0-471-79823-1. "IFRS VS GAAP: BALANCE SHEET AND INCOME STATEMENT" (web). Accounting-financial-tax.com.
illiquid market. IFRS 13, Fair Value Measurement, was adopted by the International Accounting Standards Board on May 12, 2011. IFRS 13 provides guidance
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