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FAR > Qualitative Characteristics > Flashcards

Qualitative Characteristics Flashcards

1
Q

Relevance

A

Predictive
Confirmatory
Materiality

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2
Q

Representational Faithfulness

A

Free from Error
Completeness
Neutral

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3
Q

Enhancing

A

comparibility
verifiability
timeliness
understandability

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4
Q

According to the FASB Conceptual Framework, which of the following relates to both relevance and faithful representation

A

enhancing qualitative characteristics relate to both relevance and faithful representation.

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FAR (24 decks)

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