CMA FIN ACCT

  1. Objective of financial information
    • stewardship
    • Performanc Evaluation
    • Cash Flow Generating ability
  2. fundamental qualitative characteristics
    • relevance
    • faithful representation
    •  - Completness
    •  - neutrality
    •  - freedom from error
  3. Enhancing qualitative characteristics
    • Comparability
    • Timliness
    • Verifiability
    • Understandability
  4. ASPE Qualitative Characteristic
    • Relevance
    • Understandability
    • Comparability
    • Reliability
Author
Anonymous
ID
222621
Card Set
CMA FIN ACCT
Description
CONCEPTUAL FRAMEWORK
Updated