Someone seeking guidance about how to prepare, audit or interpret financial statements would follow which sequence to

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Someone seeking guidance about how to prepare, audit or interpret financial statements would follow which sequence to determine the appropriate accounting treatment of a transaction?LO1. 

a. Management judgement, IFRS, Framework

b. IFRS, Standard Advisory Committee pronouncement. Framework

c. Framework, IFRS, management judgement

d. IFRS, Framework, management judgement

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