Qualitative Characteristics
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Created by:
RebeccaWakenshaw on May 15, 2012
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RED/ROOSTERS/UGLY/CHICKENS
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4 terms
Terms | Definitions |
|---|---|
 Relevance | reports should include all information that is useful for decision-making. |
| Reliability | reports should contain information verifiable by source document evidence so that it is free from bias. |
| Understanability | reports should be presented in a manner that makes it easy for the user to comprehend their meaning. |
| Comparability | reports should be able to be matched up to eachother over time through the use of consistent accounting procedures. |
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