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Aggression to people and animals, destruction of property, and deceitfulness or theft are all sections within the diagnostic criteria for:
IASB
International Accounting Standards Board, the organization responsible for issuing and updating International Financial Reporting Standards (IFRS).
Accounting Principles
Established guidelines and standards for financial reporting and accounting practices.
Conventions
Agreed-upon principles or practices that guide actions and decisions in specific contexts, such as accounting conventions which guide financial reporting.
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