International best practices for MD&A
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Cathy J. Cole
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Article
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2011
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John Wiley and Sons
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English
β 197 KB
## Abstract The US Securities and Exchange Commission (SEC) is considering whether to endorse international financial reporting standards (IFRSs) or support convergence of US generally accepted accounting principles (GAAP) with IFRSs. But it is important for preparers of financial reports to keep t