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According to the IAS 8 Hierarchy, the IASBs Conceptual Framework for Financial Reporting is a....

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Accounting

According to the IAS 8 Hierarchy, the IASBs Conceptual Framework for Financial Reporting is

a. nonauthoritative.

b. authoritative, but has a lesser degree of authority than standards.

c. authoritative, and is equally authoritative as standards.

d. in development and has not yet been issued.

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