Predictive value - Information is useful in estimating future performance, Relevance - Information is pertinent to the decision at hand, Timeliness - Information is fresh and provided within a period useful to make decisions, Confirmatory value - Provides information needed to evaluate earlier future estimates or evaluations, Understandability - Allows users to comprehend the information in the context of the decision being made, Faithful representation - Agreement between a measure and the phenomenon it purports to convey, Materiality - Information would be important to potential users to make decisions, Comparability - Allows for analysis between companies and between periods, Neutrality - The absence of bias, Verifiability - Information can be corroborated with evidence,

The Conceptual Framework: Qualitative Characteristics

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