Fill in the blanks in the following sentences with the qualitative characteristic, ingredient assumption, principle or constraint that best completes the sentence. Assessing is one of the more challenging aspects of accounting because it requires evaluating both the relative size and importance of an item in the context of an individual company's financial statements, means that information cannot favor one set of interested parties over another. The characteristic that is demonstrated when a high degree of consensus can be secured among independent measurers using the same measurement methods is Faithful representation is one of the fundamental qualities that make accounting information useful for decision making the other fundamental quality is which means the information is capable of making a difference in a decision. Signficant accounting policies are summarized in the notes to financial statements to meet the principle. When information about two different enterprises has been prepared and presented in a similar manner the information exhibits the characteristic of