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Which of the following is not a qualitative characteristic contained in the IASB's Framework for the Preparation of Financial Statements?
Little or No Investment
Situations or ventures that require minimal to no financial outlay to start or maintain.
Exchange Controls
Governmental restrictions on the trade of currencies and the movement of capital across countries, aiming to stabilize economies.
Exporters
Individuals or companies that sell goods or services produced in one country to buyers in other countries.
Importers
Businesses or individuals that buy goods or services from foreign countries for use in their home country.
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