The following is a list of qualitative characteristics of accounting information identified in the FASB's conceptual framework and situations that relate to these characteristics.

A$.$ Comparability

B$.$ Decision Usefulness

Relevance

D$.$ Faithful Representation

E$.$ Predictive Value

F$.$ Confirmatory Value

G$.$ Verifiability

H$.$ Neutrality

I. Free from Error

J$.$ Consistency

K$.$ Materiality

L$.$ Timeliness

M$.$ Understandability

N$.$ Completeness