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...PREVIEW OF CHAPTER 2-2 Intermediate Accounting 16th Edition Kieso ● Weygandt ● Warfield Conceptual Framework for Financial Reporting LEARNING... assumptions of accounting Understand the objective of financial reporting Explain the application of the basic principles of accounting Identify the qualitative characteristics of accounting information... or false): A conceptual framework underlying financial accounting is necessary because future accounting practice problems can be solved by reference to the conceptual framework and a formal standard-setting