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单项选择题

The IASB’s Conceptual Framework for Financial Reporting identifies characteristics which make financial information faithfully represent what it supports to represent.
Which of the following are examples of those characteristics?
  1 Accruals
  2 Completeness
  3 Going concern
  4 Neutrality A.
1 and 2 B.
2 and 4 C.
2 and 3 D.
1 and 4

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