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Appendix E — Differences Between U.S. GAAP and IFRS Accounting Standards

E.15 Allocation of Consolidation Tax Expense to the Separate Financial Statements of Group Members

E.15 Allocation of Consolidated Tax Expense to the Separate Financial Statements of Group Members

See Section 8.3 for a discussion of the guidance under U.S. GAAP on allocating consolidated tax expense to the separate financial statements of group members. There is no comparable guidance under IFRS Accounting Standards.