Читать книгу Financial Accounting For Dummies - Maire Loughran - Страница 20

Once you understand who uses financial accounting information, I can discuss the substantive characteristics of that information. If financial accountants don’t assure that financial statement information has these characteristics, the statements aren’t worth the paper on which they’re printed.

The information a company provides must be relevant, reliable, comparable, and consistent. In this section, I define what each characteristic means.