please help me.

write the letter which corresponds to your answer:

A. PURPOSE OF CONCEPTUAL FRAMEWORK

B.STATUS OF CONCEPTUAL FRAMEWORK

C. PRIMARY USERS OF INFORMATION

D. FILLING GAPS

E. UPDATING

F. CLARIFYING

G. USERS DECISONS

H. USERS ASSESSMENT

I. USERS NEED

1.IFRS Interpretations committee

2.provides concepts and guidance that underpin the decisions the

Board makes when developing Standards

3.criteria for including assets and liabilities in financial

statements

4.does not override any Standard or any requirement in a Standard

5.management's stewardship of the entity's economic resources

6.how efficiently and effectively management has discharged its

responsibilities to use the entity's economic resources

7.prospects for future net cash inflows to the entity

classify income and expenses in other comprehensive income

8.to assist all parties to understand and interpret Standards

9.buying, selling or holding equity or debt instruments

10.the entity's economic resources, claims against the entity and

changes in those resources and claims

11.to assist preparers of financial reports to develop consistent

accounting policies for transactions or other events when no Standard applies

or a Standard allows a choice of accounting policies

12.IASB

13.voting, or otherwise influencing management's actions

14.Substance over form

15.conceptual framework is not a Standard

16.presentation and disclosure

17.preparers of financial statements

18.Stewardship

19.role of measurement uncertainty

20.to assist the Board to develop IFRS Standards (Standards) based

on consistent concepts, resulting in financial information that is useful to

investors, lenders and other creditors

21.valuation of accounting elements

ANSWER THE FOLLOWING.

1.can the preparers depart from the conceptual framework? why?

2.why does the standards prevail over the conceptual framework?