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Fundmental Qualities
- (1)Relevance : Predictive Value, Confirmatroy Value, Materiality
- (2)Faithful Representation : Completness, Neutrality, Free from error
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Relevance
Predictive Value, Confirmatroy Value, Materiality
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Faithful Representation
Completness, Neutrality, Free from error
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Enhancing qualities
Comparability including consistency, Verifialbilty, Timeliness, Understandbility
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Constriant
Cost-benefit, Industry practice
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Basic Assumptions
Economic Entity, Going Concern, Monetary Unit
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Predictive Value
Relevance (Fundmental Qualities)
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Confirmatroy Value
Relevance (Fundmental Qualities)
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Materiality
Relevance (Fundmental Qualities)
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Free from error
Faithful Representation (Fundmental Qualities)
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Neutrality
Faithful Representation (Fundmental Qualities)
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Completness
Faithful Representation (Fundmental Qualities)
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Comparability including consistency
Enhancing qualities
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Verifialbilty
Enhancing qualities
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Timeliness
Enhancing qualities
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Understandbility
Enhancing qualities
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