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Describe the iasb conceptual framework perspective

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Reference no: EM13488680

1. Describe the IASB Conceptual Framework's perspective of users and their decisions.

2. Which qualitative characteristics of financial reporting, as per the IASB Conceptual Framework, appear not to be satisfied by current reporting practices as per IFRS.

3. In your opinion, do corporate financial reports satisfy the central objective of financial reporting as identified in the Conceptual Framework? Discuss and give example to support your opinion.

Reference no: EM13488680

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