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Under the IASB Framework Exposure Draft,the Qualitative Characteristic

question 4

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Under the IASB Framework exposure draft,the qualitative characteristic:


Definitions:

Death Anxiety

The fear of death and dying.

Finality Of Death

The irreversible and permanent cessation of life, marking the end of an individual's existence in the physical world.

Death Fears

Anxiety or dread related to the process of dying or the state of being dead.

Salient

Something that is most noticeable or important; prominently standing out.

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