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The objectives and concepts for use in developing standards of financial accounting and reporting. According to the conceptual framework, the objectives of financial reporting for business enterprises are based on:
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These exam questions are designed to assess four types of skill levels: Remembering and understanding. Application. Analysis. Evaluation (AUD only) Within the section, the exam format is divided into five specific "testlets," or groups of questions. Two testlets consist of multiple-choice questions and three are task-based simulations.
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