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To be a faithful representation as described by the International Accounting Standards Board's (IASB's) Conceptual Framework, information must be all of the following except:
Handheld Communication Devices
Portable electronic devices designed for the purpose of transmitting and receiving messages, calls, and other information.
Talking Headings
Discussion points that are clearly outlined, typically in presentations or meetings, to structure the flow of information.
Report
A formal account or statement describing the findings or progress on a specific topic, often resulting from research or analysis.
Functional Headings
Titles or labels used in documents to organize content into sections that indicate the purpose or topic of each section.
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