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NEW QUESTION # 77
As per the International Accounting Standards Board conceptual framework, which of the following holds the primary responsibility for preparing and presenting financial statements?
I)owners
II)auditors
III)directors
Answer: C
NEW QUESTION # 78
The IASB evaluates the merits of adding a potential item to its agenda mainly by reference to the needs of
Answer: D
NEW QUESTION # 79
Which one of the following statements is correct?
Answer: D
NEW QUESTION # 80
The International Accounting Standards Board's Conceptual Framework for Financial Reporting for the preparation and presentation of financial statements is concerned with the information needs of most users, but not for each possible user.
Which one of the following stakeholders would not be one of the users that the Conceptual Framework is concerned about?
Answer: A
NEW QUESTION # 81
Which one of the following situations would result in either a new liability being recognised or an existing liability being increased?
Answer: A
NEW QUESTION # 82
......
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