FASB board members make standard-setting decisions guided by a conceptual framework that addresses the qualitative characteristics of accounting information. Which of the qualitative characteristics of accounting information holds that the information should be pertinent to the decisions made by users of financial statements, in the sense of having the capacity to affect their resource allocation

decisions?
a. Relevance
b. Reliability
c. Comparability.
d. Subjective
e. all of the above


A

Business

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