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PART B: THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION



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PART B: THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION 

 

38

 

3.3.3 Timeliness 

'

Timeliness

. Timeliness means having information available to decision-makers in time to be capable of 

influencing their decisions. Generally, the older information is the less useful it is.' 

 

(Conceptual Framework for Financial Reporting 2018, para. 2.33)  



 

Information may become less useful if there is a delay in reporting it. There is a balance between 



timeliness and the provision of reliable information

If information is reported on a timely basis when not all aspects of the transaction are known, it may not 

be complete or free from error. 

Conversely, if every detail of a transaction is known, it may be too late to publish the information 

because it has become irrelevant. The overriding consideration is how best to satisfy the economic 

decision-making needs of the users. 

3.3.4 Understandability 

'


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