
- UID
- 223292
- 帖子
- 219
- 主题
- 105
- 注册时间
- 2011-7-11
- 最后登录
- 2013-9-10
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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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