Examlex
The conceptual framework that the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are attempting to converge and enhance includes the following broad areas to guide standard setting except:
Monarchs of Spain
Refers to the reigning kings and queens who have ruled Spain throughout its history.
Iberian Peninsula
A European peninsula located in the southwest corner of Europe, occupied by Spain and Portugal.
Portuguese
Refers to something of, from, or related to Portugal, including its culture, people, or language.
Western Atlantic Trade
A historical trading network across the Atlantic Ocean, primarily involving European countries and their American and African colonies, facilitating the exchange of goods, slaves, and resources from the 16th to the 19th centuries.
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