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Which of the Following Is Not a Constraint of the Conceptual

Question 24

Multiple Choice

Which of the following is not a constraint of the Conceptual Framework's qualitative characteristic of timeliness?


A) The longer the delay in publication of the financial reports after the end of the financial period, the less relevant the information for decision-making purposes.
B) The frequency of the reporting period.
C) Preparing financial reports for a 12-month period.
D) Having information available in time to influence decisions.

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