Identify the level of the IFRS Literature Hierarchy that each item belongs to.
Definitions:
Uniform Partnership Act
A set of laws adopted by many states to regulate the operations of partnerships and the relationships between partners.
State Regulated Partnership Act
Legislation that governs the formation, operation, and dissolution of partnerships within a specific state, including rules on liability, ownership, and management.
Federal Partnership Act
A general reference to legislation that governs the formation, operation, and dissolution of partnerships in the United States, although the specific laws can vary by state.
Unlimited Liability
A legal concept where business owners are personally responsible for all of the company's debts and liabilities, without any limit on the amount for which they could be liable.
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Q153: Which of the following is not a