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E2.4 (LO 2) (Qualitative Characteristics) The qualitative characteristics that make accounting information useful for decision- making purposes are as follows. Relevance Neutrality Verifiability Faithful representation

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E2.4 (LO 2) (Qualitative Characteristics) The qualitative characteristics that make accounting information useful for decision- making purposes are as follows. Relevance Neutrality Verifiability Faithful representation Completeness Understandability Predictive value Timeliness Comparability Confirmatory value Materiality Free from error

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