Qualitative characteristics of useful financial information_2020年ACCA考試FR知識點
學(xué)而不思則罔，思而不學(xué)則殆。備考ACCA考試，一定要有不恥下問，堅持到底的勇氣，為幫助大家順利備考，東奧小編整理了ACCA考試FR科目知識點，一起來看一下吧。
【內(nèi)容導(dǎo)航】
Qualitative characteristics of useful financial information 有效財務(wù)信息的定性特征
【知識點】Qualitative characteristics of useful financial information 有效財務(wù)信息的定性特征
Qualitative characteristics of useful financial information
? 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
? 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
圣人與常人之間往往只相差一小步，而這一小步卻往往需要非凡的毅力才能趕上，備考ACCA考試，希望大家堅持學(xué)習(xí)，迎難而上。
注：以上內(nèi)容來自Crystal老師基礎(chǔ)班第2講
(本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)
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