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Fill in the missing blanks in the statements below: An item is Blank 1 if it will impact the financial statement user's decision. An item

Fill in the missing blanks in the statements below: An item is Blank 1 if it will impact the financial statement user's decision. An item is Blank 2 if it is not confined to a specific area of the financial statements, or, if so confined, it could represent a substantial proportion of the statements; or the item is fundamental to the users understanding of the financial statements

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