Question: How does ASPEs conceptual framework differ from the IFRS conceptual framework? A. there is no differencethey are exactly the same B. ASPEs framework identifies two

How does ASPEs conceptual framework differ from the IFRS conceptual framework?

A. there is no differencethey are exactly the same

B. ASPEs framework identifies two fundamental characteristics, while IFRS identifies four

C. IFRS is the only one that uses relevance as a main characteristic in its framework

D. understandability is considered a principal characteristic in the ASPE framework

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