Page 88 - F1 Integrated Workbook STUDENT 2018
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.















































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