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Which is not included in the scope of the ACS conceptual framework? (a) qualitative characteristics that determine usefulness of financial accounting information (b) definition, recognition

Which is not included in the scope of the ACS conceptual framework?

(a) qualitative characteristics that determine usefulness of financial accounting information

(b) definition, recognition and measurement of the elements of financial statements

(c) objective of financial statements

(d) generally accepted accounting principles

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