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| Topic: |
Business
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| Number of pages / Number of words: |
15 / 4145 |
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These "Decision Usefulness" criteria should be based on (2) main facts , which are Relevance and Reliability. The FASB defines relevance of information as " the information capability of making a difference in decisions to predict, confirms or correct prior expectations". Reliability is defined as " the ability to be reasonably free of error and bias and to be represented faithfully ",As Stated in Leicester Manual
"Relevance The information provided should satisfy the needs of the information users...
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These "Decision Usefulness" criteria should be based on (2) main facts , which are Relevance and Reliability. The FASB defines relevance of information as " the information capability of making a difference in decisions to predict, confirms or correct prior expectations". Reliability is defined as " the ability to be reasonably free of error and bias and to be represented faithfully ",As Stated in Leicester Manual
"Relevance The information provided should satisfy the needs of the information users...
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General points of the essay
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