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1) What is an enhancing qualitative characteristic, and what role do enhancing qualitative characteristics have relative to the role of fundamental qualitative characteristics? 2) Historical

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What is an enhancing qualitative characteristic, and what role do enhancing qualitative characteristics have relative to the role of fundamental qualitative characteristics?

2)

Historical cost is an approach to measuring assets. What are some strengths and weaknesses of using historical cost as the basis of measuring assets?

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