Dual Reporting for Equity and Other Comprehensive Income under IFRS and U.S. GAAP

BIBLIOGRAPHY

OFFICIAL

Please see Worksheet 1.

UNOFFICIAL

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Bellandi, F., “Dual Reporting Under U.S. GAAP and IFRS – Layout of the Statement of Financial Position for Commercial and Industrial Entities,” The CPA Journal (December 2007).

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Cearns, K., September 1999 Special Report, Reporting Financial Performance: A Proposed Approach, published by the members of the former G4+1 standard-setting organizations ...