Match each of the following qualitative characteristics a through j with the most closely related qualitative characteristic description $1$ through $10.$

a$.$ Predictive value

f$.$

Free from error

b$.$ Confirmatory value

g$.$

Comparability

c$.$ Materiality

h$.$

Verifiability

d$.$ Completeness

i$.$

Timeliness

e$.$ Neutrality

j$.$

Understandability

Qualitative Characteristics Descriptions

$1.$ Includes all information for a financial statement user to understand the economics of the company. Answer $1$

$2.$ Has no discrepancies or omissions. Answer $2$

$3.$ Presented in a timely manner so as to influence business decisions. Answer $3$

$4.$ Corrects or confirms past predictions of forecasts. Answer $4$

b$.$ Confirmatory value

$5.$ Results from the consistent use of accounting methods across periods and entities. Answer $5$

$6.$ Assist financial statements users in forecasting future trends of a company. Answer $6$

$7.$ Classified and presented clearly and concisely. Answer $7$

$8.$ Results would be similar for independent observers. Answer $8$

$9.$ Data that influences the economic decisions of a financial statement user are reported. Answer $9$

$10.$ Presented without bias.