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‘If it accepted that financial information should be useful for economic decision making in terms of deciding whether to make resources available to a reporting entity, as the IASB conceptual framework indicates, a subsequent element to consider is the qualitative characteristics that financial information should have if it is to be useful for such decisions.’ (Deegan, C. 2012, Australian Financial Accounting, Ed. 7E, p. 60)   Describe what you understand by the above statem ...

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