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Explain in 250 wordsUS GAAP follows the Historical Cost Concept in
valuing the cost of Long-Term Assets. Explain this principle and how it
compares to the standards used in the reporting of Long-Term Assets under
International Financial Reporting Standards (IFRS). If there is a convergence of
standards, which method do you believe should be used and why?US GAAP follows the Historical Cost Concept in
valuing the cost of Long-Term Assets. Explain this principle and how it
compares to the standards used in the reporting of Long-Term Assets under
International Financial Reporting Standards (IFRS). If there is a convergence of
standards, which method do you believe should be used and why?

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