QUESTION 17 The financial information included within the financial statements reflects only the financial performance of the entity as determined by applying the guidance and rules incorporated within the Conceptual Framework and within applicable accounting standards: they do not provide a means of assessing the performance of the entity. legal O technological O social or environmental O political QUESTION 18 Which among the following is not a current value measurement? Fair value Value in use for assets) or fulfilment value (for liabilities) Current cost Historical cost QUESTION 19 is defined in the Conceptual Framework as a present obligation of the entity to transfer an economic resource as a result of past events Asset 0.5 points O Liability Income Expense QUESTION 20 05 points Which of the following is not among the primary users of general purpose financial reports? Investors Lenders Creditors Artificial intelligence