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CIMA Exam CIMAPRA19-F01-1 Topic 1 Question 39 Discussion

Actual exam question for CIMA's CIMAPRA19-F01-1 exam
Question #: 39
Topic #: 1
[All CIMAPRA19-F01-1 Questions]

The International Accounting Standards Board's "The Conceptual Framework for Financial Reporting" (known as The Conceptual Framework) states that "faithful representation" is a fundamental qualitative characteristic.

In accordance with the Conceptual Framework which of the following is NOT part of faithful representation?

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Suggested Answer: D

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