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The accounting principles and procedures that underlie an entity's external reports sometimes are modified for interim reporting purposes. Differences between the annual and interim reporting procedures are most likely to arise in the:

a) Disclosure of information about fair value measurements.

b) Treatment of gains and losses from the sale of assets.

c) Inventory methods used to determine cost of goods sold.

d) Treatment of unplanned, unanticipated purchase price variances.

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Accounting Basics, Accounting

Category:- Accounting Basics
Reference No.:- M9410096

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