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What is one of the purposes of International Accounting Standards Board (IASB)’s conceptual framework, which...

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What is one of the purposes of International Accounting Standards Board (IASB)’s conceptual framework, which establishes the concepts that underlie financial reporting?

A.

Provides information about economic entities that is useful in making economic decisions

B.

Provides guidance where conflicting interpretations have developed

C.

Provides benchmark for judgments

D.

Informs International Accounting Standards Board (IASB) of implications of proposed standards

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