Listed below are the four qualitative characteristics that make accounting information useful.
Relevance
Reliability
Comparability
Consistency

Required:
Match the appropriate qualitative characteristic with the statements below.
a. When users can depend on the quality of information provided, the accounting information possesses this characteristic.
b. The characteristic that allows a user to compare the financial results of a company from one accounting period to another accounting period.
c. If information confirms prior expectations, it possesses this characteristic.
d. Freedom from bias reflects this characteristic.
e. When several companies in the same industry use the same accounting methods, this qualitative characteristic exists.
f. Information that accurately portrays an economic event satisfies this characteristic.
g. Providing information on a timely basis enhances this characteristic.
h. When several accountants can agree on the measurement of an activity, the information possesses this characteristic.
i. If information helps to predict future events, it possesses this characteristic.