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Financial Reporting Framework in Guam

Companies in Guam follow the US GAAP issued by the Financial Accounting Standards Board (FASB) as the primary source of authoritative literature for financial reporting. As of now, there are still various differences between IFRSs and US GAAP, although convergence efforts are underway in various areas to bring about more similarities between these two frameworks.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.