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Level 2 of the conceptual framework of International Accounting Standards Board (IASB) identifies qualitative characteristics...

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Level 2 of the conceptual framework of International Accounting Standards Board (IASB) identifies qualitative characteristics of accounting information. These characteristics distinguish more useful information from less useful information.

To what end is this distinction useful?

A.

For reporting purposes

B.

For business strategy

C.

For decision-making purposes

D.

For organizational vision

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