WorldatWork Related Exams
T7 Exam
Company XYZ does not disclose any information in the notes to their financial statements unless the value of the information to users exceeds the expense of gathering it. Which constraint of Level 3 of the conceptual framework does this represent?
IAS 19 classifies employee benefits into four main categories. Which of the following best represent those categories?
When a company provides information that is of sufficient importance to influence the judgment and decisions of an informed user, which principle of Level 3 of the conceptual framework is being represented?