Examlex
Information must be sufficiently transparent so that it makes sense to reasonably informed users of the financial statements,such as creditors.This qualitative characteristic of information is called:
Dispositional Explanation
An attribution that attributes someone's behavior to their inherent qualities, characteristics, or personality, rather than external situations.
Consensus
General agreement or collective opinion among a group of people, particularly in decision-making processes.
Consistency
Consistency refers to the quality of always behaving or performing in a similar way, maintaining a uniform approach in actions, principles, expectations, or outputs.
Distinctiveness
The characteristic of being easily distinguishable from others due to unique qualities.
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