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Which of the following does the IASB Conceptual Framework regard as essential characteristics of a liability? 1. 1.The amount of the obligation must be certain 2. 2.The obligation must be legally enforceable 3. 3.Settlement of the obligation must involve an outflow of economic benefit 4. 4.The liability must arise from a past transaction or event A. 3 and 4 B. 2 only C. 1 and 3 D. 4 only |