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Characteristics

Qualitative Characteristics

TermDefinition
Relevance Accounting reports should include all information that is useful for decision making
Reliability Accounting reports should contain information that is accurate, and free form bias or error
Comparability Accounting reports should be able to be compared over time
Understandability Accounting reports should be presented in a manner that makes it easy for them to be understood by the user
Created by: BRITS113
Popular Accounting sets

 

 



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