Examlex
All the following are qualitative characteristics of accounting information except
Short-Term Orientations
A preference for focusing on immediate or near-future considerations rather than long-term ones.
Past Tradition
Practices, customs, or beliefs that have been handed down from previous generations.
Social Obligations
The responsibilities or duties that individuals are expected to fulfill in their social roles, including personal and professional relationships.
Discrimination
Unjust or prejudicial treatment of individuals, often based on race, age, sex, or other protected characteristics.
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