which of the followings is not considered as a benefit of having a conceptual framework?

a. if there is an issue (Transaction) not specifically treated by standards, the conceptual frameworks would be the reference in this case

b. Standards' setters would be less accountable for their decisions

c. The existence of the conceptual framework saves cost on issuing standards

d. The conceptual framework minimises the number of standards needed to be issued

Balance sheet at 31,Dec,2019 has accumulated depreciation balance balance of $130,000 when CPI was 105. the CPI for the average of 2019 is 110 and at the end of year is 115. if the current purchasing power accounting is used. the value should be stated for the accumulated depreciation as:

a. 136,190

b. 142,381

c. 135,909

d. 130,000

Which of the followings is not one of the six building blocks into the conceptual framework?

a. Users of GPFR

b. Elements of the Financial statements

c. Measurement Principles

d. General Purpose Financial Reporting (GPFR)

Please, quickly, not enough time, please