The fundamental qualitative characteristics of financial statements as described by the iasb conceptual framework least likely include:__________

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26-08-2022
Social Studies

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The fundamental qualitative characteristics of financial statements as described by the iasb conceptual framework least likely include:__________

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kuruppu kuruppu · Answer 1 · 2022-09-03T07:25:43+02:00

The fundamental qualitative characteristics of financial statements as described by the IASB conceptual framework least likely include reliability. It includes relevance and faithful representation.

What are the characteristics of financial statements?

The FASB (Financial Accounting Standards Board) cites six qualitative factors, including relevance, faithful representation, comparability, verifiability, timeliness, and understandability, that affect the quality of financial information.
Relevance and faithful portrayal are the two primary qualitative elements of financial reports.
Comparability, verifiability, timeliness, and understandability are the four qualitative traits that can be improved.
Financial statements are official records of a person, business, or other entity's financial situation and actions.
The following components of financial statements of business enterprises have been specified by the Financial Accounting Standards Board (FASB): assets, liabilities, equity, revenues, expenses, gains, losses, investment by owners, distribution to owners, and comprehensive income.

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