(b) Discuss the key issues which will need to be addressed in determining the ba
2021-04-25
(b) Discuss the key issues which will need to be addressed in determining the basic components of an
internationally agreed conceptual framework. (10 marks)
Appropriateness and quality of discussion. (2 marks)
正確答案：(b) There are several issues which have to be addressed if an international conceptual framework is to be successfully developed.These are:(i) ObjectivesAgreement will be required as to whether financial statements are to be produced for shareholders or a
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