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Topic: Business
Number of pages / Number of words: 10 / 2700
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A difficult arises in identifying these needs, given the variety of users.

Understandability: The information should be in a form which is understandable by user groups. Users have very different levels of financial sophistication. Also the very complexity of business transactions makes it difficult to provide adequate disclosure whilst maintaining simplicity...


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Also the very complexity of business transactions makes it difficult to provide adequate disclosure whilst maintaining simplicity.

Reliability: The information should be of a standard that can be relied upon by external users, so that it is free from error and be depended upon by users in their decisions...


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