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What's Needed to Make Fin. Info. Useful?

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FR1.1
Jeanette Lim
Mind Map by Jeanette Lim, updated more than 1 year ago
Jeanette Lim
Created by Jeanette Lim over 10 years ago
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Resource summary

What's Needed to Make Fin. Info. Useful?
  1. Primary Qualities
    1. Relevance
      1. Predictive value
        1. Confirmatory value
          1. Materiality
          2. Faithful Representation
            1. Completeness
              1. Neutrality
                1. Free from error
              2. Enhancing Qualities
                1. Comparability
                  1. Verifiability
                    1. Timeliness
                      1. Understandability
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