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NEW QUESTION 48
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: D
NEW QUESTION 49
Which one of the following financial statements helps provide information about factors that might affect an entity's liquidity or solvency?
Answer: A
NEW QUESTION 50
According to the IASB Conceptual Framework, income is an increase in economic benefits in the form of I)inflows.
II)decreases of liabilities.
III)enhancements of assets.
IV)contributions from equity holders.
Answer: D
NEW QUESTION 51
In individual countries, Generally Accepted Accounting Principles (GAAP) is primarily a combination of
Answer: D
NEW QUESTION 52
Which one of the following contributes to an efficient capital market?
Answer: C
NEW QUESTION 53
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