Which of the following is not a constraint on the financial statements according to the Conceptual Framework

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Which of the following is not a constraint on the financial statements according to the Conceptual Framework ( 2010 )?

A. Understandability.

B. Benefit versus cost.

C. Balancing of qualitative characteristics.

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International Financial Statement Analysis CFA Institute Investment Series

ISBN: 9780470287668

1st Edition

Authors: Thomas R. Robinson, Hennie Van Greuning CFA, Elaine Henry, Michael A. Broihahn, Sir David Tweedie

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