_____ Means That the Information Is Pertinent to the Decisions

question 117

Multiple Choice

_____ means that the information is pertinent to the decisions of users of financial reports, in the sense that the information can make a difference in those decisions.

• A)Conservatism
• B)Realization
• C)Recognition
• D)Relevance
• E)Reliability

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Definitions:

Dishonesty

The act of being untruthful or deceptive in intention or action, leading to a breach of trust or integrity.

Consensus

General agreement among a group or the process of reaching such an agreement.

Distinctiveness

The quality of being easily distinguishable from others due to unique attributes or characteristics.

Consistency

The quality of being uniform, stable, and free from contradiction over time.