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Useful Information definitions

2 학생들은 이 점이 도움이 되었다고 느꼈습니다
컨트롤 버튼이 '내비게이션' 모드로 변경되었습니다.
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  • Relevance
    Quality of information that influences users' decisions by providing predictive and confirmatory value.
  • Predictive Value
    Ability of information to help users forecast future outcomes or trends.
  • Confirmatory Value
    Capacity of information to validate or refute previous predictions made by users.
  • Faithful Representation
    Quality ensuring information is complete, unbiased, and free from significant errors.
  • Completeness
    Extent to which all necessary and relevant details are included in the information provided.
  • Neutrality
    Absence of bias in information, ensuring it is presented without favoring any side.
  • Material Error
    Significant inaccuracy in information that could influence users' decisions, depending on company size.
  • Comparability
    Characteristic allowing information to be consistently evaluated across different companies and time periods.
  • Verifiability
    Quality that enables independent confirmation of information accuracy through evidence or audit.
  • Timeliness
    Availability of information to users early enough to impact their decision-making process.
  • Understandability
    Clarity and transparency of information, making it easily comprehensible to users.
  • Monetary Unit Assumption
    Presumption that financial records use a stable currency, disregarding inflation effects.
  • Economic Entity Assumption
    Separation of business activities from those of owners or other entities in financial reporting.
  • Periodicity Assumption
    Division of a company's economic life into consistent time intervals for reporting purposes.
  • Going Concern Assumption
    Expectation that a business will continue operating indefinitely, not liquidating in the near future.
  • Historical Cost Principle
    Requirement to record assets at their original purchase price, regardless of current market value.
  • Fair Value Principle
    Mandate to report certain assets at their current market value, reflecting up-to-date worth.
  • Full Disclosure Principle
    Obligation to reveal all information that could affect users' decisions, beyond just numerical data.
  • Cost Constraint
    Limitation where the benefit of providing information must outweigh the cost of obtaining it.