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12-1 Qualitative Characteristics The following is a list of qualitative characteristics of useful accounting information LO 2.3 identified in the FASH's and the IASB's Statement

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12-1 Qualitative Characteristics The following is a list of qualitative characteristics of useful accounting information LO 2.3 identified in the FASH's and the IASB's Statement of Financial Accounting Concepts No. 8 and statements describe ing the qualities. A. Comparability B. Decision usefulness C. Relevance D. Faithful representation L. P'redictive value E. Confirmatory value G. Veriliability H. Neutrality I. Free from error 1. Consistency

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