14 Feb The following qualitative characteristics of accou
The following qualitative characteristics of accounting were discussed in the chapter: Consistency Relevance Understandability Comparability Conservatism Materiality Reliability _________ 1. The ability of accounting information to be comprehensible to those who have a reasonable understanding of business and are willing to study the information with reasonable diligence. _________ 2. The capacity to affect business decisions. _________ 3. The dependability of accounting information. _________ 4. The ability to compare and contrast the financial activities of the same company over a period of time. _________ 5. The threshold over which an item begins to affect decision making. _________ 6. The way in which accountants deal with uncertainty. _________ 7. The ability to compare and contrast the financial activities of different companies. Required Fill in the blank with the appropriate characteristic.
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