characteristics of accounting
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Characteristics
The above mentioned characteristics (relevance, materiality, understandability, comparability, consistency, reliability, neutrality, timeliness, economic realism) make financial reporting information useful to users. These normative qualities of information are based largely upon the common needs of users.
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understability, consistency, reliability, neutrality, timeliness, economic realism) make financial reporting information useful to users. These normative qualities of information are based largely upon the common needs of users.
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