Answer
a).
Work Step by Step
a). principles-based and less rules-based than GAAP.
Accounting: Tools for Business Decision Making, 5th Edition
by Kimmel, Paul D.; Weygandt, Jerry J.; Kieso, Donald E.
Published by
Wiley
ISBN 10:
1118128168
ISBN 13:
978-1-11812-816-9
Chapter 1 - Introduction to Financial Statements - A Look at IFRS - IFRS Practice - Page 45: IFRS1-3
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