Examlex
Questionnaires and scales are very precise:
Omission
The act of leaving out or neglecting to include or do something, often resulting in incomplete information or tasks.
Qualitative Characteristics
Attributes that make the information provided in financial statements useful to users, such as relevance and reliability.
Understandability
A principle in accounting that financial information should be presented in a clear and concise manner, making it easily understandable by users.
Recognition
The process of recording an accounting transaction or event in the financial statements once it meets the criteria for financial reporting.
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