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Showing 1 to 1 of 1 for “"SFAS 34"”.
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Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa
… face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just …