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Question 1: According to the IASB's Conceptual Framework for Financial Reporting, which one of the
following statements represents the underlying assumption relating to financial statements?
A. The accounts have been prepared on an accrual basis
B. Users are assumed to have sufficient knowledge to be able to understand the financial statements
C. The accounting policies used have been disclosed
D. The business is expected to continue in operation for the foreseeable future
Correct Answer: D
1   2   3   4   5   6   7   8   
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