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- 2011-7-2
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- 2016-8-2
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It really depends on what your background is going into the exam. Personally, I struggled the most with derivatives, pension accounting, and accounting for foreign subsidiaries (current method, temporal method, and adjusting for hyperinflation). It seems like anything where there is a clear distinction between IFRS and US GAAP accounting was a pain to keep everything straight. |
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