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Recent Changes in _______ Accounting Standards Require Companies to Group

Question 2

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Recent changes in _______ accounting standards require companies to group items within OCI based on __________


A) U.S.GAAP;whether they will be reclassified subsequently into net income or whether they will be subsequently reclassified into income when specific conditions are met.
B) IFRS;whether they will be reclassified subsequently into net income or whether they will be subsequently reclassified into income when specific conditions are met.
C) U.S.GAAP;their expected future categorization on the income statement into income from continuing operations,discontinued operations,extraordinary items.
D) IFRS;their expected future categorization on the income statement into income from continuing operations,discontinued operations,extraordinary items.

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