35. The users of financial statements who are interest in information that enables them to determine whether the amounts owing to them will be paid when due A Lenders C. Investors B. Customers D. Suppliers and other trade creditors 36. The Conceptual Framework includes all of the following except: A Objective of financial reporting C. Elements of financial statements B. Qualitative characteristics of accounting information D. Supplementary information 37. Which statement is incorrect regarding the Conceptual Framework? A. The objective of general-purpose financial reporting is the foundation of the Conceptual Framework? B. The conceptual Framework is useful to auditors by assisting them in forming an opinion as to whether financial statements conform to PFRSs. C. The Conceptual Framework may override a specific PFRS. D. The conceptual framework includes a cost-benefit constraint, which means that the benefits of the information must be greater than the costs of providing it