7 of 28 Marks According to the conceptual framework, enhancing qualitative characteristics include O a relevance and comparability Ob representational faithfulness and timeliness, Odtimeliness and conservatism. Od verifiability and understandability Unsure 8 of 28 2 Marks Under ASPE, when deciding whether to recognize a financial statement element, and how to measure it, the accountant should O a always use estimates. Ob record "hard" numbers and ignore "soft numbers, Oc determine an acceptable level of uncertainty O d. recognize a financial statement element even if I cannot be measured. Unsure