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Name+ WAWA DUGA Sinn SIN: Citortost Sabjet » ecounting theory A Ucelul Appraach to Orcisinn in Recourting Paportiog Application of Aecitive usetulness approach fo jodua actoutiog ilar atitn Aha i relevont and relialle Relevant iformation that has the capacity > atfect the confidence of invester about fubste retue thusld be ‘eleated in a timely manner. The concept of -weluloers of ¢ Inbymabion playg an ienpartaet identiiying gadleat fic users of Finaecial tepwts and seecken of accounting infomation __ Bhat Unere of Financial statement’ to make the best decision Te apply the conce of Aecisinn usefulness is nacessacy liokages with Ahe Vorioas theones iG economics and — Foacce Decision uretulnest appradeh assumes that iedividual decision reaken ace rational That ic individuals wake will chegse the action thet will weld the highert exqected ubility We concep of decision utetullness of accounting information plays an im poctant rilems fe uses of financial statements aed selecting the accountin Tay_uieet of Fnncial patements te wake the bee dcucenr, The orequente of ERI concep if Ahh agccousting infumation contained tn financial reports veut povide unelul value te ibs utecr in b@me of eciviee mating. \n_seder & apply Aho tencopt of decision usekulness , ik ir necettary te Vink it with varteut Erertes __ We econtreigs And finance - For examAe, by undertarding invertment theory and decision theory The seve vag factors Fo ensure accumte and selabte Financial ufimatior 5), Relevank inftomatin 2) Feliaility and objectivity 1) Twoediness 4) - Compa lity 7 - _S)-GA- Brkt ealyss = ©) Diselonsee and Texsparene 4) Acckesional gent s

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