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EisnerAmper Cayman | Are You Caught In The “Offsetting” Net? Cayman

EisnerAmper Global

Publications

20.3.2014

Are You Caught In The “Offsetting” Net?

The requirements under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) are almost identical and are required when there is netting on the balance sheet, or when there is the ability to net under an enforceable master netting arrangement or similar agreement


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