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Assignment
i. Describe the accounting differences between IFRS and US GAAPii. Indicate what sections of the financial statements would be affected:
• Balance Sheet: Current Assets, PPE, Other Assets, Current Liabilities, Long-term Liabilities or Stockholders' Equity• Income Statement: Operating Income, EPS;• Statement of Cash Flows: Operating Activities, Investing Activities or Financing Activities• Inventory (choose 3 differences);• Translation of subsidiaries in highly inflationary economies (choose 2 differences); • Deferred income taxes (choose 2 differences);• Intangible assets other than goodwill (choose 2 differences);• Property, plant and equipment (choose 2 differences).
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Determine the amount of deferred revenue to be reported from the sale of the computer equipment on December 31, 2017
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Determine the number of personal and dependency exemptions in each of the following for 2016 independent situations. No tax treaty provisions apply.
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