The International Accounting Standards Boards (IASB) Framework for the Preparation and Presentation of Financial Statements (Framework) is the IASBs conceptual framework. Which one of the following does the Framework not cover?

The International Accounting Standards Boards (IASB) Framework for the Preparation and Presentation of Financial Statements (Framework) is the IASBs conceptual framework. Which one of the following does the Framework not cover?
The format of financial statements
The objective of financial statements
Concepts of capital maintenance
The elements of financial statements

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