Which of the terms or phrases listed below is more associated with financial statements prepared in accordance with U.S. GAAP than with International Financial Reporting Standards?

Which of the terms or phrases listed below is more associated with financial statements prepared in accordance with U.S. GAAP than with International Financial Reporting Standards? 




A. Accumulated other comprehensive income.
B. Investment revaluation reserve.
C. Share premium.
D. Preference shares.




Answer: A


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