[ A ] [ B ] [ C ] [ D ] [ E ] [ F ] [ G ] [ H ] [ I ] [ J ] [ K ] [ L ] [ M ]
[ N ] [ O ] [ P ] [ Q ] [ R ] [ S] [ T ] [ U ] [ V ] [ W] [ X ] [ Y ] [ Z ]
[ U ]
Understandability
o Information provided in financial statements has the quality of understandability when is comprehensible to users who have a reasonable knowledge of business and economic activities and accounting and a willingness to study the information with reasonable diligence.
No comments:
Post a Comment