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Qualitative Characteristics

RED/ROOSTERS/UGLY/CHICKENS
STUDY
PLAY
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.