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The first level in the International Accounting Standards Board's (LASB's) Conceptual Framework OA. Provides the elements of financial statements. B. Identifies recognition, measurement, and disclosure

The first level in the International Accounting Standards Board's (LASB's) Conceptual Framework OA. Provides the elements of financial statements. B. Identifies recognition, measurement, and disclosure concepts used in establishing and applying accounting standards Includes assumptions, principles, and constraints. D. Identifies the objective of financial reporting A

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