What are the fundamental qualitative characteristics of financial
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Descrição
SFAC No. 2 outlines the are two primary qualitative characteristics and their components. You are expected to understand the fundamental qualitative characteristics and the enhancing characteristics. Both characteristics should be present in order for financial information to be useful to readers. The two fundamental characteristics to remember come exam day are relevance and faithful representation.
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PDF) Discuss qualitative characteristics of financial statement clearly showing the difference between enhancing qualitative characteristics and fundamental qualitative characteristics. (As according to the conceptual framework 2010/14)
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