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Which one of the following is not stated as one of the exceptions to the principles in the FASB's document, Principles-based approach to U.S. Standard

Which one of the following is not stated as one of the exceptions to the principles in the FASB's document, Principles-based approach to U.S. Standard Setting?

A. Scope exceptions

b. Transition exceptions

c. materiality exceptions

d. application exceptions

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