Which TWO of the following statements are true regarding the Conceptual Framework for Financial Reporting (Conceptual Framework) of the International Accounting Standards Board? A. It is principles-based rather than rules-based but it is not an IFRS Standard B. The principles contained in the Conceptual Framework overrides any IFRS Standard that exists C. It requires accountants to evaluate and address threats to compliance with fundamental ethical principles D. If it is revised it will not automatically lead to changes to the IFRS Standards