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Qualitative characteristics of useful financial information 有效财务信息的定性特征

【知识点】Qualitative characteristics of useful financial information 有效财务信息的定性特征

Qualitative characteristics of useful financial information

Ø Fundamental

Relevance:

Information makes a difference in decision made by users

Nature and Materiality

Faithful representation:

Information must faithfully represent the substance of what it supposed to represent.

Complete, Neutral and Free from error

Ø Enhancing

Comparability:

Information should enable users to identify similarities/differences between entities, or through time

Consistency

Verifiability:

Assure the information represents the economic phenomena it represents

Independent observers could reach consensus

Timeliness:

Information should be reported in time to influence decisions making by users

Understandability:

Classifying, characterising and presenting information clearly and concisely makes it understandable

Users have a reasonable knowledge of business and activities→ Cost Vs benefit

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