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2| CONCEPTUAL FRAMEWORK |CHAP 2- QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION| FAR210
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CHAPTER 2 -QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION
The qualitative characteristics discussed here identify the types of information that are likely to be most useful to the existing and potential investors, lenders and other creditors for making decisions about the reporting entity on the basis of information in its financial report (financial information).
If financial information is to be useful, it must be relevant and faithfully represent what it purports to represent. The usefulness of financial information is enhanced if it is comparable, verifiable, timely and understandable
#MASB#IASB#MIA#IFRS#far410
The qualitative characteristics discussed here identify the types of information that are likely to be most useful to the existing and potential investors, lenders and other creditors for making decisions about the reporting entity on the basis of information in its financial report (financial information).
If financial information is to be useful, it must be relevant and faithfully represent what it purports to represent. The usefulness of financial information is enhanced if it is comparable, verifiable, timely and understandable
#MASB#IASB#MIA#IFRS#far410
2| CONCEPTUAL FRAMEWORK |CHAP 2- QUALITATIVE CHARACTERISTICS OF USEFUL FINANCIAL INFORMATION| FAR210
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