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IFRS U.S. GAAP. Qualitative characteristics of accounting information. Double-entry method of recording accounting transactions. Journal Entries for Merchandise Transactions. Elements of Financial Statements. Examples of Asset Accounts. Assets: Definition and Classification. Accounts receivable and allowance for doubtful accounts. Notes receivable and imputation of interest. Inventory: Cost flow assumptions. Inventory measurement: Lower of Cost or Market. Depreciation of Property, Plant and Equipment.
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