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If not specified: IFRS or US GAAP

Hello - What is the presumption if not specified in the question this year: IFRS or US GAAP. I've heard both (from different sources), so if someone happens to know where it's mentioned in the CFAI books, that would be very helpful.

I know it will probably be mentioned in the question on the actual test, but it would be good to know just in case.

Thank you.

The default is IFRS. If US GAAP are applied they will clarify it.

I read it somewhere in the CFAI exam info. I shall post the link if I happen to come across again.

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From what I remember last year there wasn't a blanket statement of "Assume IFRS/GAAP unless otherwise told differently" on the exam.

I wish every single question was tested under GAAP. Because the GAAP standards are merging into IFRS into a few years we'll probably see more IFRS related questions. Just a guess though, plus IFRS is more tricky imo.

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