2018-10-31T13:05:43+00:00

Discuss the four qualitative characteristics identified by the IASB.

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Behavioural Accounting Research & Qualitative Characteristics Identified by the IASB.

Behavioural Accounting Research & Qualitative Characteristics Identified by the IASB.
See attached file for full problem description.

4-1

One goal of behavioural accounting research is to assess the effect of accounting numbers and presentations on decision making.

Design a case with alternative presentations of the same material or alternative numbers to be used to assess the impact of information on decision making.

3-4

The International Accounting Standards Committee`s Framework for the Preparation of Financial Statements identifies four primary qualitative characteristics

a. Discuss the four qualitative characteristics identified by the IASB.
b. Contrast and compare these qualitative characteristics with the qualitative characteristics identified by the FASB in SFAC No. 2.


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