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What is the most significant IFRS departure from U.S. GAAP for valuing property, plant, and equipment?
Examine the differences between valuing of property, plant, and equipment under IFRS and GAAP.
International Financial Reporting Standards (IFRS): IFRS are a set of international accounting standards which are framed, approved, and published by International Accounting Standards Board (IASB) for the preparation and disclosure of international financial reports.
Generally Accepted Accounting Principles (GAAP): These are the guidelines necessary to create accounting principles for the implementation of financial information reporting in the Country U.
The following are the differences between valuing of property, plant, and equipment under IFRS and GAAP:
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