5- The income measurement approach that involves matching revenues against expenses is: A-Economic approach B- The transaction approach C- Real income D-Psychic income 6- Limitations of historical cost accounting enhance the need for: A- Accounting for changing prices B-International accounting C- Accounting for income tax D- The conceptual framework of accounting 7- Group of highly interrelated and integrated theories is: A- Science B-Knowledge C- Philosophy D- Thought 8- the most comprehensive concept that encompasses relatively the most of groups interested in the company and its information is A- Stockholders B- Stakeholders C- Board of directors D-Corporate governance 9-The two primary qualities that make accounting information useful for decision making are A- Comparability and consistency B- Materiality and timeliness. C- Relevance and reliability. D-Reliability and comparability. 10- Advantages of development of conceptual framework include, except: A- Enhancing the consistency of accounting standards B- More compatible accounting standards C- Alleviating political pressure D- Reducing the decision usefulness role of financial reports