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please select any principle, rule, term, or general aspect that differs under U.S. Generally Accepted...

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Accounting

please select any principle, rule, term, or general aspect that differs under U.S. Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS), also known as i-GAAP, and explain this difference in your own words. In your comments also please provide your thoughts on the potential implications of this difference, specifically regarding how it might affect the process of financial reporting or the content of a companys financial statements.

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