The following appendix summarizes the most testable differences between IFRS and U.S. GAAP.
No items are classified as
Some items that are both
(1) unusual in na
AICPA CONTENT SPECIFICATION OUTLINES (CSOs)
WITH GLEIM CROSS-REFERENCES
The AICPA has indicated that the content specification outlines have several purposes, including
Ensure that the testing of entry-level knowledge and skills that