{"id":10619,"date":"2021-03-13T11:42:34","date_gmt":"2021-03-13T03:42:34","guid":{"rendered":"https:\/\/whusiang.com\/?p=10619"},"modified":"2022-11-25T18:45:58","modified_gmt":"2022-11-25T10:45:58","slug":"qualitative-characteristics-of-accounting","status":"publish","type":"post","link":"https:\/\/whusiang.com\/?p=10619","title":{"rendered":"Qualitative Characteristics of Accounting Information Who&#8217;s Counting?"},"content":{"rendered":"<div id=\"toc\" style=\"background: #f9f9f9;border: 1px solid #aaa;margin-bottom: 1em;padding: 1em;width: 350px\">\n<p class=\"toctitle\" style=\"font-weight: 700;text-align: center\">Content<\/p>\n<ul class=\"toc_list\">\n<li><a href=\"#toc-0\">Fundamental Qualities of Accounting Information<\/a><\/li>\n<li><a href=\"#toc-1\">How to Book a Prior Year in Adjustment Accounting<\/a><\/li>\n<li><a href=\"#toc-2\">What Is Time Period Assumption in Accounting?<\/a><\/li>\n<li><a href=\"#toc-4\">The Qualitative Characteristics of Financial Information<\/a><\/li>\n<\/ul>\n<\/div>\n<p><img decoding=\"async\" class='wp-post-image' style='margin-left:auto;margin-right:auto' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2022\/07\/Screenshot_2.webp\" width=\"255px\" alt=\"fundamental qualitative characteristics of accounting information are\" \/><\/p>\n<p>This characteristic states that the information should be presented in a way that  people readily understand. A message is believed to be communicated effectively when the receiver perceives and understands the news the same way the sender has sent it. What is the most important quality for accounting information as identified in Statement of Financial Accounting Concepts No. 8?<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"https:\/\/www.bookstime.com\/wp-content\/uploads\/2022\/07\/retainedearningsapple-5bfd69e6c9e77c0051b942f1.webp\" width=\"251px\" alt=\"fundamental qualitative characteristics of accounting information are\" \/><\/p>\n<p>When a company&#8217;s financial statements lack ____________, the auditor generally refers to it in an explanatory paragraph of the audit report. FASB Concept No. 2 defines comparability, \u201c\u2026 as the quality or state of having certain characteristics in common, and comparison is normally a quantitative assessment of the common characteristics. Clearly, valid comparison is possible only if the measurements used- the quantities or ratios-reliably represent the characteristic that is the <a href=\"https:\/\/www.bookstime.com\/\">https:\/\/www.bookstime.com\/<\/a> subject of comparison\u201d. Reliability is described as one of the two primary qualities that make accounting information useful for decision-making. Reliable information is required to form judgments about the earning potential and financial position of a business firm. Relevance is closely and directly related to the concept of useful information Relevance implies that all those items of information should be reported that may aid the users in making decisions and\/or predictions.<\/p>\n<h2 id=\"toc-0\">Fundamental Qualities of Accounting Information<\/h2>\n<p>Users need reasonable knowledge of business and financial accounting matters. 2) Neutrality \u2013 Financial statements are considered neutral if they are reported without bias in the selection or the presentation of the financial information. Therefore, accounting facts and accounting practices should be impartially determined and reported with no objective of purposeful bias toward any user or user group. If there is no bias in selection of accounting information reported, it cannot be said to favour one set of interests over another.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"252px\" alt=\"fundamental qualitative characteristics of accounting information are\" \/><\/p>\n<p>The purpose of financial statements is to give financial statements information about the change in financial position, financial performance and financial position of the organization. These can provide data use in decision making such as investment, credit and economic decision making which are useful for various users. Comparability is the degree to which accounting standards and policies are consistently applied from one period to another. In addition, comparability also refers to the ability to easily compare a company\u2019s financial statements with those of other companies.<\/p>\n<h2 id=\"toc-1\">How to Book a Prior Year in Adjustment Accounting<\/h2>\n<p>Relevant information is capable of making a difference in the decisions made by users. Relevance requires financial information to be related to an economic decision. This principle is included in the Accounting Standards Board&#8217;s Statement of Principles. A company&#8217;s accounting results are verifiable when they&#8217;re reproducible, so that, given the same data and assumptions, an independent <a href=\"https:\/\/www.bookstime.com\/articles\/fundamental-accounting\">fundamental accounting<\/a> accountant can produce the same result the company did. It means that what is material to one entity may not be material to another. Information is material if it is significant enough to influence the decision of users. For example, in the decision to replace an equipment that has been used for the past six years, the original cost of the equipment does not have relevance.<\/p>\n<p><img decoding=\"async\" class='aligncenter' style='margin-left:auto;margin-right:auto' src=\"image\/jpeg;base64,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\" width=\"256px\" alt=\"fundamental qualitative characteristics of accounting information are\" \/><\/p>\n<p>In other words, the original cost is irrelevant or is not relevant in the decision to replace the equipment. What will have relevance are the future amounts, such as the cost of the new equipment, and the savings that will occur when the old equipment is  replaced. For Analytical purposes, Qualitative characteristics can be differentiated into Fundamental and Enhancing qualitative characteristics. Get instant access to lessons taught by experienced private equity pros and bulge bracket investment bankers including financial statement modeling, DCF, M&amp;A, LBO, Comps and Excel Modeling. According to the FinancialAccounting Standards Board, clarity and usefulness are essential characteristics for fulfilling the utility requirement; relevance and reliability are considered technical characteristics. The following are some examples of the use of such characteristics of accounting information in the real business world. According toPrabhjot Kaur, &#8220;Qualitative characteristics or qualities necessary for information serve a significant supporting role in the decision usefulness, decision model approach to accounting theory.&#8221;.<\/p>\n<h2 id=\"toc-2\">What Is Time Period Assumption in Accounting?<\/h2>\n<p>For example, in some circumstances an estimate could be used in determining financial information. The hierarchy separates user-specific qualities, for example, understandability, from qualities inherent in information. Information cannot be useful to decision makers who cannot understand it, even though it may otherwise be relevant to a decision and be reliable. The characteristic of faithful representation implies that financial information faithfully represents the phenomena it purports to represent.<\/p>\n<ul>\n<li>Enhancing qualitative characteristics include comparability, verifiability, timeliness and understandability.<\/li>\n<li>Companies and their auditors have adopted a general rule of thumb that anything under _____ of net income is considered not material.<\/li>\n<li>Identify 6 accounting concepts and explain them give two examples of each.<\/li>\n<\/ul>\n<p>The accounting function is essential in every business, but not simply for keeping track of income, expenses and tax payments as many may think. In fact, the primary attribute of accounting information is to provide accurate and relevant financial data to decision makers so that they can act reasonably. Both fundamental and enhancing qualities are important to consider when creating or evaluating a company&#8217;s financial statements. One of the objectives of accounting that is closely linked to consistency is comparability. Financial data may be compared not only from one accounting period to the next but also against another company&#8217;s information. Managers can accurately compare figures from two periods and determine the company&#8217;s productivity over time only when statements have been produced following consistent adherence to standardized accounting practices. Fluctuation in trends should be identifiable as causes other than random accounting procedures or errors.<\/p>\n<h2 id=\"toc-3\">Qualitative characteristics of financial statements<\/h2>\n<p>This depiction implies that the financial information is complete, neutral and free from error. While the general purpose of accounting principles is to standardize the practice throughout the business world, accountants and business leaders engage in a debate of how far to implement these qualities.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Content Fundamental Qualities of Accounting Information How to Book a Prior Year in Adjustment Accounting What Is Time Period Assumption in Accounting? The Qualitative Characteristics of Financial Information This characteristic states that the information should be presented in a way that people readily understand. A message is believed to be communicated effectively when the receiver &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/whusiang.com\/?p=10619\"> <span class=\"screen-reader-text\">Qualitative Characteristics of Accounting Information Who&#8217;s Counting?<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[],"class_list":["post-10619","post","type-post","status-publish","format-standard","hentry","category-bookkeeping-2"],"_links":{"self":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/10619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10619"}],"version-history":[{"count":1,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/10619\/revisions"}],"predecessor-version":[{"id":10620,"href":"https:\/\/whusiang.com\/index.php?rest_route=\/wp\/v2\/posts\/10619\/revisions\/10620"}],"wp:attachment":[{"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/whusiang.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}