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Icon International, a Software Company, Incorporated on January 1, 2013

question 10

Multiple Choice

Icon International, a software company, incorporated on January 1, 2013 is planning to convert to IFRS. The company decided to present its first IFRS statements for the year ended December 31, 2015. What is the transition date of Icon International?


Definitions:

Subscribers

Individuals or entities that agree to receive and often pay for a service or product regularly.

Unsecured Bond

A type of bond that is not backed by any collateral, making it a riskier investment option compared to secured bonds.

Defective Corporation

A corporation that has not been properly formed due to a failure in fulfilling statutory requirements, yet may still be recognized as a corporation.

Equity Securities

Financial assets that represent ownership interest in a company, such as stocks.

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