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Basic Question 0 of 2
East Asian countries such as Hong Kong and Singapore pursued ______ policies from 1950s to 1980s, and achieved convergence with developed countries.
B. growth-oriented.
C. outward-oriented.
A. inward-oriented.
B. growth-oriented.
C. outward-oriented.
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Learning Outcome Statements
describe the classification, measurement, and disclosure under International Financial Reporting Standards (IFRS) for 1) investments in financial assets, 2) investments in associates, 3) joint ventures, 4) business combinations, and 5) special purpose and variable interest entities;
distinguish between IFRS and US GAAP in their classification, measurement, and disclosure of investments in financial assets, investments in associates, joint ventures, business combinations, and special purpose and variable interest entities;
analyze how different methods used to account for intercorporate investments affect financial statements and ratios.
CFA® 2025 Level II Curriculum, Volume 2, Module 9.