Match the descriptions in Column B with the accounting qualities in Column A. Use some descriptions more than once.
|
Column A: Accounting qualities |
Column B: Descriptions |
|
Relevance. |
a. Users of accounting information. |
|
Feedback value. |
b. Pervasive constraint. |
|
Decision makers. |
c . User-specific qualities. |
|
Representational faithfulness. |
d. Primary decision-specific qualities. |
|
Reliability. |
e. Ingredients of primary qualities. |
|
Comparability. |
f. Secondary and interactive qualities. |
|
Benefits exceed costs. |
g. Threshold for recognition. |
|
Predictive value. |
|
|
Timeliness. |
|
|
Decision usefulness. |
|
|
Verifiability. |
|
|
Understandability. |
|
|
Neutrality. |
|
|
Materiality. |