3633574
| Frage | Antworten |
| QUALITIATIVE CHARACTERISTICS | RELEVANCE FAITHFUL REPRESENTATION COMPARABILITY VERIFIABILITY TIMELINESS UNTERSTANDABLITY |
| RELEVANCE | FOR INFORMATION TO BE RELEVANT IT MUST: BE CAPABLE OF MAKING A DIFFERENCE IN THE DECISIONS MADE BY USERS. HAVE PREDICTIVE VALUE, WHICH HELPS USERS TO PREDICT FUTURE OUTCOMES. HAVE CONFIRMATORY VALUE, WHICH HELPS USERS TO CONFIRM PREVIOUS EVALUATIONS. |
| FAITHFUL REPRESENTATION | CORRESPOND TO THE EFFECT OF TRANSACTIONSOR OR EVENTS. AS FAR AS POSSIBLE BE COMPLETE, NEUTRAL AND FREE FROM ERROR. |
| COMPARABILITY | ENABLES USERS TO IDENTIFY AND UNDERSTAND SIMILARITIES IN THE DIFFERENCES AMONF, ITEMS FOR OTHER YEARS AND OTHER COMPANIES - A COMPARISION RELATES TO AT LEAST 2 ITEMS |
| VERIFIABILITY | HELPS ASSURE USERS THAT INFORMATION IS FAITHFULLY REPRESENTED, CAN BE DIRECT (COUNTING CASH) OR INDIRECT (CALCULATING INVENTORY) |
| TIMELINESS | HAVING INFORMATION AVAILABLE TO DECISION MAKERS IN TIME TO BE CAPABLE OF INFLUENCING THEIR DECISIONS - GENERALLY THE OLDER THE INFORMATION IS THE LESS USEFULL IT IS |
| UNDERSTANDABILITY | INFORMATION IS CLASSIFIED, CHARACTERISED AND PRESENTED CLEARLY AND CONCISELY - FINANCIIAL REPORTS ARE PREPARED ON THE BASIS THAT USERS AND THEIR ADVISERS HAVE A REASONABLE KNOWLEDGE OF THE BUSINESS AND ECONOMIC ACTIVITIES. |
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