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The reward for investment The uncertainty about the expected return that will be earned from an investment Unrelated to expected return Question 19. Question : Which of the following statements best describes the relationship of U.S. GAAP and IFRS? They are identical They are entirely different conceptual frameworks They are similar but not identical Neither has anything to do with accounting They both relate only to publicly traded companies Question 20. Question : of the following except: Source documents include all Sales tickets Ledgers