Indicate the qualitative characteristic of financial information being described in each item below:

(a)	Financial statements should include all information necessary to portray the underlying transactions.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(b)	Financial information should make a difference in a users decision-making.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(c)	Financial information should not favour one user or stakeholder over another.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(d)	Financial information should reflect the economic substance of business events or transactions.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(e)	Financial information should help users assess the impact of past, present, or future events.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(f)	Financial information must be reliable and without errors or omissions.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(g)	Financial information should help users confirm or correct their previous expectations.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(h)	Financial information should be reported and measured in a similar way within a company and between different companies.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(i)	Financial information should be of sufficient quality and clarity to permit reasonably informed users to assess the informations significance.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(j)	Financial information should be available to users before it loses its ability to be decision-useful.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability
(k)	Knowledgeable, independent users should be able to achieve similar results and consensus when accounting for a particular financial transaction.	select a qualitative characteristic RelevanceRepresentational faithfulnessCompletenessNeutralityPredictive valueFreedom from material errorFeedback valueComparabilityUnderstandabilityTimelinessVerifiability