Financial Reporting-IAS is based on principles
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This graphic depicts that International Accounting Standards (IAS) as a set of "principles" for financial reporting whereas US GAAP is a prescriptive set of rules for financial reporting. In 2005 US Listed Companies will continue to report under US GAAP while EU Listed companies will report under IAS. Advocates for IAS argue that to get more fair and realistic financial reporting, reporting under principles is better than rules; it is better to report within the spirit of a set of principles rather than literally report under a set of detailed rules. |
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| Low Resolution(720W x 474H) 10.0" x 6.6"
@ 72 DPI |
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| Medium Resolution(1500W x 987H) 10.0" x
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| High Resolution(3000W x 1974H) 10.0" x 6.6"
@ 300 DPI |
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