The Four Enhancing Qualitative Characteristics Recognised by the Conceptual Framework

question 8

Multiple Choice

The four enhancing qualitative characteristics recognised by the conceptual framework are:

• A) Materiality, comparability, timeliness, cost versus benefit
• B) Relevance, materiality, reliability, comparability
• C) Understandability, verifiability, timeliness, comparability
• D) Understandability, cost versus benefit, verifiability, comparability

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Definitions:

HR Analytics

The process of collecting and analyzing Human Resource data to improve an organization's workforce performance.

Human Resource Division

The department within an organization that is responsible for managing employee-related functions, such as recruitment, training, and benefits.

Top Management

Consists of the highest-level executives of an organization, responsible for strategic decisions and overall direction.