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Business, 03.12.2019 22:31 FireFlight
The accounting exchanges of nonmonetary assets has recently converged between ifrs and u. s. gaap, per sfas no. 153, now requires a) that gains on exchanges of nonmonetary assets be recognized if the exchange does not have commercial substance, and has never been impaired. b) all of the above. c) that gains on exchanges of nonmonetary assets be recognized if the exchange has commercial substance. d) that gains on exchanges of nonmonetary assets be recognized if the exchange does not have commercial substance.
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