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The FASB's conceptual framework consists of the following four items:
1. Objectives of financial reporting.
2. Qualitative characteristics of accounting information.
3. Elements of financial statements.
4. Operating guidelines (assumptions, principles, and constraints).
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The FASB's conceptual framework consists of the following four items:
1. Objectives of financial reporting.
2. Qualitative characteristics of accounting information.
3. Elements of financial statements.
4. Operating guidelines (assumptions, principles, and constraints).
yay
GT
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