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5 Cards in this Set
- Front
- Back
Comparability
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Users can identify similarities and diferences with other reports.For example comparitive figures between 2002-2003.
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Understandability
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Users can be resonably expected to comprehend reports meaning. Reports presented using GAAP
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What are the four qualitive characteristics.
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1.Comparability 2.Understandability 3.Relevance
4.Reliability |
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Relevance
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Can be used to gain feedback value about past events and assist in forming predictive value about future events.Information must be timely
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Reliability
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Representationally faithful,verifiable and neutral. Transactions are recorded in a way that conveys there actual substance,there is documented evidence.Not biased.
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