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ACC 572 Week 10 Discussion

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Related Party Disclosures and Transitioning to IFRS Reporting” Please respond to the following: • Related party transactions are re-measured at either fair value, exchange value or default carrying value in some countries under GAAP. Create an argument for re-measuring related party transactions in the disclosures at fair value, exchange value, or a default carrying value. • Examine the benefits of transitioning to IFRS based upon the current exemptions under IFRS 1. Identify and discuss how an entity is given a fresh start on accounting policies.

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