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Us gaap follows the historical cost concept in valuing the

Discussion

US GAAP follows the Historical Cost Concept in valuing the cost of long-term assets. Explain this principle and how it compares to the standards used in the reporting of long-term assets under International Financial Reporting Standards (IFRS). If there is a convergence of standards, which method do you believe should be used and why?

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Basic Statistics: Us gaap follows the historical cost concept in valuing the

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