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snap -- i have FSA flashcards too - total lifesaver and i'm pretty confident i will be able to nail most of the questions involving ratios. if there's a link online to your GAAP/IFRS differences, that would be awesome.
agree with you on learning vs memorizing. however on tax bases, i'm going down the 'memorizing' route because i just don't get it! but that's one of the only topics in the whole curriculum that i feel that way about, so i figure that's not a disaster...

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