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  ,[object Object],ACCO 605 DATE: 2/08/2010 JOSE CINTRON,MBA
IFRS Versus FASB Standards ,[object Object],[object Object]
Most Differences are Not in Writing ,[object Object]
IAS 1 Comprehensive Income ,[object Object],[object Object]
IAS 1 Extraordinary Items ,[object Object],[object Object]
IAS 2  Method for determining inventory cost  ,[object Object],[object Object]
IAS 32  Classification of convertible debt instruments by the issuer ,[object Object],[object Object]
IAS 39  Basis  Adjustment   ,[object Object],[object Object],[object Object],[object Object]
IAS 39 Hedging gain or loss on net investment in a foreign entity ,[object Object],[object Object]
IAS 39 Macro Hedging ,[object Object],[object Object]
IAS 39 Use of "partial-term hedges" ,[object Object],[object Object],[object Object]
IAS 39 Hedging foreign currency risk in a  held-to-maturity investment ,[object Object],[object Object]
IAS 39 Hedging foreign currency risk in a firm commitment to acquire a business in a business combination ,[object Object],[object Object]
IAS 39 Option to designate any financial asset or financial liability to be measured at fair value through profit or loss ,[object Object],[object Object],[object Object]
IAS 39 Option to designate loans and receivables as available for sale to be measured at fair value through equity ,[object Object],[object Object]
Investments in unlisted equity instruments  ,[object Object],[object Object]
IAS 39 Measurement of derivatives ,[object Object],[object Object]
IAS 39 Multiple embedded derivatives  in a single hybrid instrument ,[object Object],[object Object],[object Object]
IAS 39 Reclassification of financial instruments into or out of the trading category  ,[object Object],[object Object]
IAS 39 Held-to-Maturity Classification ,[object Object],[object Object]
IAS 39 Subsequent reversal of an impairment loss ,[object Object],[object Object]
IAS 39 Derecognition of financial assets  ,[object Object],[object Object]
IAS 39 Use of "Qualifying SPEs"  ,[object Object],[object Object]

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