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the framework (presents (main ideas, concepts, principles, which…
the framework
presents
main ideas
concepts
principles
which statements are based on
includes discussion of
elements
definition
recognition
measurement
accruals and going concerns
qualitative characteristics of info
goals of reporting
to provide info about the business to users
which will aid in making decisions about providing resources to the business as well as other
fair presentation
fairly present
postition
performance
should
abide by relevant law and regulation
abide by relevant reporting framework