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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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