Match the descriptions in Column B with the accounting qualities in Column A. Use some descriptions more than once. Exercise 5-5 Match accounting qualities with proper descriptions (L.O. 2-7) Column A: Accounting Qualities 1. Relevance 2. Confirmatory value 3. Decision makers 4. Faithful representation 5. Free from error 6. Comparability 7. Benefits exceed costs 8. Predictive value 9. Timeliness 10. Decision usefulness 11. Verifiability 12. Understandability 13. Neutrality 14. Materiality Column B: Descriptions a. Users of accounting information b. Pervasive constraint c. Objective of financial reporting d. Fundamental qualitative characteristics e. Qualities/ingredients of fundamental qualitative characteristics f. Enhancing qualitative characteristics g. Entity specific threshold for recognition