Select the words that correctly complete the statements below.

a$.$ The Conceptual Framework establishes

financial reporting.

b$.$ Financial reporting should, above all, provide information that is

to external decision makers.

c$.$ Accounting information is a

of the underlying economic transactions if it is complete, neutral, and free from error.

d$.$

of accounting information enables users to identify similarities and differences between two sets of facts, while

means that accounting methods are applied in the same

way from period to period.

e$.$ A specific objective of financial reporting is to provide information about a company's economic

and

against the company.