Sfac No. 2
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SFAC No. 2
Karakteristik Kualitatif Informasi Akuntansi
Faktor User Specific dan
Kualitas Utama Useful: Understandaility Relevance Reliability
Hierarhi Kualifikasi Informasi Akuntansi Para Pengambil Keputusan dan karakteristiknya Dapat Dipahami Relevance
Feedback Value dan Predictive Value Timeliness
Reliability
Representational Faithfulness Verifiability Neutrality
Comparabilty-Consistency
Karakteristik Kualitatif Informasi Akuntansi
Faktor User Specific dan
Kualitas Utama Useful: Understandaility Relevance Reliability
Hierarhi Kualifikasi Informasi Akuntansi Para Pengambil Keputusan dan karakteristiknya Dapat Dipahami Relevance
Feedback Value dan Predictive Value Timeliness
Reliability
Representational Faithfulness Verifiability Neutrality
Comparabilty-Consistency
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