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5. How must the following IFRS financial statement be changed to be in compliance for years beginning after January 1, 20X9?

5. How must the following IFRS financial statement be changed to be in compliance for years beginning after January 1, 20X9? Assuming there are no differences in IFRS/US GAAP calculations, how must the IFRS statement be changed so the presentation is in accordance with US GAAP?

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