Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Fundamental and enhancing qualitative characteristic of Conceptual Framework?
- This topic has 5 replies, 2 voices, and was last updated 10 years ago by MikeLittle.
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- October 16, 2014 at 7:00 pm #204648
Dear Sir,
I am confused over Fundamental characteristic and enhancing qualitative characteristic.
I read some note saying
Fundamental = relevance and faithful representng
without them, financial statement not useful?
Can give example?Enhancing = comparable,verifable,understandable
without them, financial statement still useful
Can give example?October 16, 2014 at 9:38 pm #204669Hi
Try this link – it tells you the full story 🙂
http://www.ey.com/Publicatiob/vwLUAssets/Supplement_86_GL_IFRS/$FILE/SUPPLEMENT_86_GL_IFRS.pdf
Still confused? Post again 🙂
October 19, 2014 at 5:12 pm #204986Dear Sir,
The given link address cannot link properly.
Is there other link address?Thank you
October 19, 2014 at 6:47 pm #205001Try it again – I spelt “publication” wrong!
https://www.ey.com/Publication/vwLUAssets/Supplement_86_GL_IFRS/$FILE/SUPPLEMENT_86_GL_IFRS.pdf
It should work fine now, sorry
October 20, 2014 at 1:27 pm #205113Thank you,Sir
I can read the materials nowOctober 20, 2014 at 2:10 pm #205115You’re welcome
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