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Assume all companies have a December 31st year-end and follow IFRS, unless otherwise indicated. Which of the following is not an example of a financing

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Assume all companies have a December 31st year-end and follow IFRS, unless otherwise indicated. Which of the following is not an example of a financing activity? a. issuing shares b. payment of dividends C. repayment of loan d. purchase of land Which of the following is a primary qualitative characteristic? a. Comparability b. Understandability c. Relevance d. Timeliness

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