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4 The International Accounting Standards Board (IASB) has begun a joint project to revisit its conceptual framework for

financial accounting and reporting. The goals of the project are to build on the existing frameworks and converge them

into a common framework.

Required:(a) Discuss why there is a need to develop an agreed international conceptual framework and the extent to which

an agreed international conceptual framework can be used to resolve practical accounting issues.(13 marks)

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