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Fay, R.G., Brozovsky, J.A., Edmonds, J.E., Lobingier, P.G. and Hicks, S.A. (2008) Incorporating International Financial Reporting Standards (IFRS) into Intermediate Accounting. Virginia Polytechnic Institute and State University in Blacksburg, Blacksburg. https://sun.iwu.edu/~golson/Incorporating_IFRS_into_Intermediate_Accounting_v1-1.doc

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