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Discuss the possible reasons for relaxation of rules

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Reference no: EM131705142

Question: The SEC has lifted the requirement for foreign companies that have used IFRS as the basis for preparing their financial statements: to be eligible to list their shares in U.S. stock exchanges, they should reconcile their financial statements using U.S. GAAP.

Required: Discuss the possible reasons for this relaxation of rules.

Reference no: EM131705142

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