Page 88 - Microsoft Word - 00 CIMA F1 Prelims STUDENT 2018.docx
P. 88
Chapter 5
Qualitative characteristics
3.1 The Framework splits qualitative characteristics into two categories:
Fundamental qualitative characteristics:
relevance and
faithful representation.
Enhancing qualitative characteristics:
comparability
verifiability
timeliness and
understandability.
78