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13. Conservatism is discussed in paragraphs 91 to 97 of SFAC No. 2. Why is its role in SFAC No. 2 rather ambiguous? Why is

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13. Conservatism is discussed in paragraphs 91 to 97 of SFAC No. 2. Why is its role in SFAC No. 2 rather ambiguous? Why is conservatism absent from SFAC No. 8

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