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w1977

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tT
发表于 2011-7-11 18:29 | 只看该作者

The different sets of factors/qualities of financial statements.

example, factors, remember, different, statements
It seems the lists keep getting bigger and bigger and I keep finding new ones I hadn't heard of before after taking these mock exams. What is the best way to remember all the different qualitative aspects of financial statements under the different frameworks.

For example I remember

CONSistency
TRANSparancy
COMPrehensiveness

is one. Not that I know what its for.

Then you have reliability and all the others ones I honestly can't remember off the top of my head. Any help here?
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MythosHF

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发表于 2011-7-11 18:29 | 只看该作者
i remember it as TCHCS

Transparency
CompreHensiveness
ConSistentcy

and then there is URRCP

Understandability
Relevance
Reliability
ComParability

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dcfox83

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3#
发表于 2011-7-11 18:29 | 只看该作者
also, because Reliability has more letters in it than Relevance, it is also the one that has the 5 other factors.



Edited 1 time(s). Last edit at Friday, June 4, 2010 at 05:16PM by gartsy.

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JPSem

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4#
发表于 2011-7-11 18:29 | 只看该作者
I like gartsy's better

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Londonrocks

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5#
发表于 2011-7-11 18:29 | 只看该作者
Toronto transit worked well for me. Thanks again Matt, that's two.

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farrukhsadiq

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6#
发表于 2011-7-11 18:29 | 只看该作者
Qualitative Characteristics:


CUBUD ------> COMPARABILITY UNDERSTANDABILITY Benefit User Decisions


RELEVANCE :

Passing--------->Predictive Value
Feeels --------> Feedback Value
Mighty---------> Material
Terrific --------> Timeliness

RELIABILITY:

N ..obody R..ely S on P..ast Financials Unless C...ompletely Verified

Neutrality
Represent Faithfulness
Substance over Form
Prudence
Completeness


Contraints:

Benefits vs Costs
Materialility
Reliability vs Timeliness : Think of this constraint - --- 10 K vs 10Q: One is audited and more reliable and the other is unaudited but more timely.

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