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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Characteristics of FS
I realise the enhancing characteristics of FS. For the enhancing characteristics , “verifiability” can also be called “reliability” is it ? Because i realise in my lecture notes they use the term “verifiability” but in my textbook they use the term “reliability” .
They mean the same thing right.
I think you’re probably correct. From memory, the word “reliability” doesn’t appear within the official list of characteristics but “relevant and reliable” is such an easy expression to remember 🙂 (like “rest and recreation” or “repairs and renewals”)