如何通俗易懂的理解基本會計原則，舉例說明？

1樓：董靜

Qualitative characteristics of financial information can be divided into two parts, fundamental qualitative characteristics and enhancing qualitative characteristics.

For fundamental qualitative characteristics,

1.Relevance

Information is relevant if it willimpact decisionsmade by its users, which means relevance information haspredictivevalue orcomfirmatoryvalue to a user.

Relevance is supported bymaterialityconsiderations, like materiality in audit. Information is regarded as material if its omission or misstatement could influence the dicisions made by users of that information. And an omission or misstatement could be material due to its size or nature.

2.Faithful represerntion

For financial information to be faithful presented,it must becomlpete,neutralandfree from error.

For enhancing qualitative characteristics,

1.Comparability

Information is more uesful if it can be compared with similar information about other entities,or even the same entity over different time periods.Consistencyof presentation helps to achieve this.

2.Verifiability

Different,knowledgeable and independent observers colud reach consensus,although not necessarily compelet agreement.

3.Timeliness

I want to sale my company but its financial reports will be completed after ten years......

4.Understandability

Presenting information clearly and consisely.However, inherently complex phenomena should not be excluded as the understandability is just an enhancing qualitative characteristic.

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