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WebThe 2015 IASB CF ED proposes a compromise between the valuation approach and the transactions approach to the determination of financial performance that is intended to be consistent with IFRS 15. We will argue in Section 4 that the 2015 IASB CF ED mixes up the two fundamental ways of combining the valuation and transactions approaches. WebAssets = liabilities + equity. Assume that a firm issues a $10,000 bond and receives cash. The company posts a $10,000 debit to cash (an asset account) and a $10,000 credit to … fate of the furious online hd
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