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2.8 Listed below are some comments on accounting concepts.
1 Financial statements always treat the business as a separate entity.
2 Materiality means that only items having a physical existence may be recognised as assets.
3 Provisions are estimates and therefore can be altered to make the financial results of a business more attractive to investors.
Which, if any, of these comments is correct, according to the IASB's Conceptual Framework for Financial Reporting?
A 1 only
B 2 only
C 3 only
D None of them
答案：A
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