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5 Cards in this Set

  • Front
  • Back
what is conceptual framework?
it's like a constitution. a system of fundamentals that can lead to consistent standards and that prescribes the nature, function, and limits of financial accounting and statements.
what are the primary qualities of qualitative characteristics?
relevance and reliliability
what are the three requirements of relevance?
1. feedback value
2. predictive value
3. timeliness
what are the three requirements of reliablity?
1. neutrality
2. verifiablity
3. representational faithfulness
what are the secondary qualities of qualitative characteristics?
comparability and consistency