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FAR > Financial Accounting Standards (F1) > Flashcards

Financial Accounting Standards (F1) Flashcards

1
Q

Fundamental Qualitative Characteristics

A

Relevance

  • Predictive Value
  • Confirming Value
  • Materiality

Faithful Representation

  • Completeness
  • Neutrality
  • Freedom from error
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2
Q

Enhancing Qualitative Characteristics

A

Comparability
Verifiability
Timeliness
Understandability

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FAR (29 decks)

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