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Basic Question 3 of 6
Which of the following represents IASB's approach to setting new financial reporting standards?
B. Rules-based approach
C. A mix of both approaches, depending on the account
A. Principles-based approach
B. Rules-based approach
C. A mix of both approaches, depending on the account
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Learning Outcome Statements
describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards
CFA® 2025 Level I Curriculum, Volume 2, Module 1.