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английский) 3:
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inmany countries could continue to follow the "two standard" system, that is, listed firmsfollow full ifrs for consolidated accounts and private firms apply national gaap for individualaccounts (non adoption of ifrs for smes) (street and larson, 2004). thus, in countries wheregovernments and market participants have its positive experiences with domestic gaap.non adoption is likely to remain the status quo
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