I n t e r a c t I v e t e X t foundations in Accountancy/ acca financial accounting (ffa/FA) bpp learning Media is an acca approved Content Provider


PART B: THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION



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PART B: THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION 

 

40

 

 

In preparing financial statements, accountants follow certain fundamental assumptions

 

The IASB's 

Conceptual Framework is the basis on which IFRSs are formulated. 

 

The main assumption for financial statements is going concern

 

The Conceptual Framework states that qualitative characteristics are the attributes that make the 

information provided in financial statements useful to users. 

 

The two fundamental qualitative characteristics are relevance and faithful representation

 

Enhancing qualitative characteristics are comparability, verifiability, timeliness and understandability

 

There are other accounting concepts which are useful in the preparation of financial statements. 

 

Financial statements always treat the business as a separate entity




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