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BPP FA > Module 20 > Flashcards

Module 20 Flashcards

1
Q

What are the enhancing qualitative characteristics?

A

Comparability
Verifiability
Timeliness
Understandability

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2
Q

What are the two fundamental qualitative characteristics?

A 
Relevance
- predictive value
- confirmatory value 
Faithful representation 
- complete
- neutral
- free from error
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3
Q

What are the measurement bases?

A

Historical cost
Current cost
Fair value
Value in use and fulfilment value

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BPP FA (18 decks)

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