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When evaluating whether two segments have similar economic characteristics, the difference between their gross margins should be measured by their percentage difference, as illustrated in the example below.. As illustrated in figure fsp 32, asc 958605 and ias 20 differ in a few key areas when it comes to accounting for government grants.. When evaluating whether two segments have similar economic characteristics, the difference between their gross margins should be measured by their percentage difference, as illustrated in the example below..
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