the Conceptual Framework levels.30 First Level Objective of Financial Reporting, Second Level qualitative Characteristics and Elements, Third Level Recognition, Measurement, and Disclosure Concepts First Level qualitative Characteristics and Elements, Second Level Recognition, Measurement, and Disclosure Concepts, Third Level Objective of Financial Reporting First Level Recognition, Measurement, and Disclosure Concepts, Second Level qualitative Characteristics and Elements, Third Level Objective of Financial Reporting First Level qualitative Characteristics and Elements, Second Level Objective of Financial Reporting, Third Level Recognition, Measurement, and Disclosure Concepts (1) )