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2020年ACCA考试FR知识点-有效财务信息的定性特征
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Qualitative characteristics of useful financial information 有效财务信息的定性特征
【知识点】Qualitative characteristics of useful financial information 有效财务信息的定性特征
Qualitative characteristics of useful financial information
Ø Fundamental
Relevance:
Information makes a difference in decision made by users
Nature and Materiality
Faithful representation:
Information must faithfully represent the substance of what it supposed to represent.
Complete, Neutral and Free from error
Ø Enhancing
Comparability:
Information should enable users to identify similarities/differences between entities, or through time
Consistency
Verifiability:
Assure the information represents the economic phenomena it represents
Independent observers could reach consensus
Timeliness:
Information should be reported in time to influence decisions making by users
Understandability:
Classifying, characterising and presenting information clearly and concisely makes it understandable
Users have a reasonable knowledge of business and activities→ Cost Vs benefit
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