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BARSIC [14]
3 years ago
13

_______________ implies that different knowledgeable and independent measures would reach consensus regarding whether informatio

n is a faithful representation of what it is intended to depict. verifiability understandability timeliness comparability
Social Studies
1 answer:
DedPeter [7]3 years ago
8 0

Answer: Understandability

Explanation: The financial statements must provide information that is understandable by the users. In other words, understandability means that the information to be read allows users to properly capture what is being communicated in these financial statements. There are several end users of the financial statements, for example, one of those users of the information contained in a set of financial statements may be someone who is not a qualified professional financier and therefore does not have full knowledge of the accounting and presentation requirements established for these reports.

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