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Which of the Following Statements Is False

Question 6

Multiple Choice

Which of the following statements is false?


A) The definition of reporting entity forms the foundation of the Conceptual Framework as all other elements flow from it.
B) A reporting entity must prepare general purpose financial reports that comply with accounting standards.
C) Political or economic importance is a factor in determining whether an entity is a reporting entity.
D) The objective of general purpose financial reports is to provide information that is useful to existing and potential investors, creditors and other external users.

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