Most conceptual frameworks start with the question: Who are the users of financial statements? The frameworks then
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Most conceptual frameworks start with the question: Who are the users of financial statements? The frameworks then assume that we know the information needs of those users. Assume you are the owner of five restaurants located in different parts of the same city. Write down three items of accounting information that you would want to know about your business in order to help you make judgements and decisions.
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