What are the fundamental qualitative characteristics of financial

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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ACCA SBR (INT) Notes: B1c. The Qualitative Characteristics Of Useful Financial Information

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Solved QUESTION2 QUALITATIVE CHARACTERISTIC Total 2 marks

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FINANCIAL STATEMENT-MEANING,OBJECTIVE AND QUALITATIVE CHARACTERISTICS