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In the 2018 conceptual framework , the IASB has stated that the objective is to provide useful financial information to parties that provide finance to

In the 2018 conceptual framework , the IASB has stated that the objective is to provide useful financial information to parties that provide finance to an entity whereas the 1989 conceptual framework focuses on a wide range of users

the is IASB justified in focusing purely on the needs of financiers for financial information

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