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QUALITATIVE

CHARACTERISTICS
CONCEPTUAL FRAMEWORK

ANGEL QUEEN M. SAMORAGA, CPA


Qualitative Characteristics
• Are the qualities or attributes that make financial accounting
information useful to the users.
“ensure that the information is useful to the users in making economic
decisions”
1. Fundamental qualitative
2. Enhancing qualitative
Application of Qualitative Characteristics
FUNDAMENTAL QUALITATIVE
• Relate to the content or substance
• Relevance -

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