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Question 4: According to the IASB's Conceptual Framework for Financial Reporting, which of the following
does an entity's income statement, statement of financial position and statement of cash flows
primarily measure?
Income statement Statement ofStatement of financial position cash flows
A. Financial position Financial performance Financial adaptability
B. Financial performanceFinancial adaptability Financial position
C. Financial adaptability Financial position Financial position
D. Financial performanceFinancial position Financial adaptability
Correct Answer: D
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