The Secondary Qualitative Characteristics of Accounting Information Are

question 32

Multiple Choice

The secondary qualitative characteristics of accounting information are

• A) relevance and reliability.
• B) comparability and consistency.
• C) understandability and decision usefulness.
• D) materiality and conservatism.

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Definitions:

Vertebrates

Animals with a backbone or spinal column, including mammals, birds, reptiles, amphibians, and fish.

Peripheral Vision

The ability to see objects and movement outside of the direct line of vision.

Rod Vision

A type of vision that is sensitive to low levels of light, mediated by rod cells in the retina, allowing for night vision.

Lateral Inhibition

A process in neural networks of the brain where an excited neuron reduces the activity of its neighbors, sharpening sensory perceptions and contrasts.