Here are some qualitative characteristics of useful accounting information:
1. Predictive value
2. Neutral
3. Verifiable
4. Timely
Match each qualitative characteristic to one of the following statements.
——— (a) Accounting information should help provide accurate expectations about future events.
——— (b) Accounting information cannot be selected, prepared, or presented to favor one set of interested users over another.
——— (c) Accounting information must be proved to be free of error.
——— (d) Accounting information must be available to decision makers before it loses its capacity to influence their decisions.





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September 22, 2011

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