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Sales is caused by sales businesses for example regular- sales companies setters and professional systems. Financial statements are often audited by sales companies, and therefore are organized prior to generally accepted accounting concepts (GAAP). GAAP is placed by numerous standard-environment companies like the Financial Accounting Standards Board (FASB) within the Usa and also the Financial Reporting Authority within the Uk. By 2012, "all key establishments" have ideas to meet towards or follow the Global Financial Reporting Requirements (IFRS).

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