What Are The Principal Qualitative Characteristics Of Financial Statements?
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In accounting the qualitative characteristics include relevance, reliability, comparability, and consistency. Qualitative characteristics are discussed in the Financial Accounting Standards Board's Statement of Financial Accounting
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in accounting the qualitative characteristics include relevance, reliability, comparability, and consistency. Qualitative characteristics are discussed in the Financial Accounting Standards Board's Statement of Financial Accounting Concepts No. 2.
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