The third level of the conceptual framework includes the:

(a) elements of financial statements.
(b) objective of financial reporting.
(c) qualitative characteristics of accounting information.
(d) recognition, measurement, and disclosure concepts

It is recognition, measurement, and disclosure concepts (D)

Explanation:

Elements of financial statements : this falls under the second level of the conceptual framework.

Objective of financial reporting : this falls under the first level of the conceptual framework.

Qualitative characteristics of accounting information : this falls under second level of the conceptual framework

Recognition, measurement, and disclosure concepts: this falls under the third level of conceptual framework.