Well yes
Most manufacturers will take the first elbow into account on a standard horizontal flue,so you will be allowed have elbow on top of boiler and say 3m to 4 m of standard intake and outlet flue,then remove say .5m for each extra elbow fitted
Again you are governed by manufacturers instructions,however if elbows are allowed,they can normally be fitted straight to boiler
As said there is no reason for a straight length on f/f-r/s appliance and as no natural pull is required,as fan in doing the work,therefore position of elbows is not a factor,just amount