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2 The enhancing qualitative characteristic of understandability means that information should be understood by O Those who are experts in the interpretation of financial information.
2 The enhancing qualitative characteristic of understandability means that information should be understood by O Those who are experts in the interpretation of financial information. O Those who have a reasonable understanding of business and economic activities. O Financial analysts. O CPAS. an asset for the related account receivable, rather than in the period
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