Page 20 - FINAL CFA I SLIDES JUNE 2019 DAY 8
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Session Unit 8:

                                                                                                        28. Inventories


















                                                         tanties                                          IFRS:

                                                                                                          Write down $7 to

                                                                                                          Income statement







                                                                                                 US GAAP

                                                                                                 Write down $13 to
                                                                                                 income statement
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