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WorldatWork International Financial Reporting Standards for Compensation Professionals Exam T7 Question # 15 Topic 2 Discussion

WorldatWork International Financial Reporting Standards for Compensation Professionals Exam T7 Question # 15 Topic 2 Discussion

T7 Exam Topic 2 Question 15 Discussion:
Question #: 15
Topic #: 2

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?


A.

Cost


B.

Materiality


C.

Expense


D.

Disclosure


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