b. xc```;x&@8f`Mady$9T}S:[; ? a. When they are unable to understand the information presented, the IASB recommends using an adviser. None of these three statements indicates that accounting information should be presented in a simple way so that everyone can understand it. Information has predictive value and cannot switch from one accounting method to However, the company might still present an estimate, even if not fully true and fair, and explain the sources of uncertainty for the sake of relevance. d. Completeness. 0000005914 00000 n The financial statements represent the actual state of an organization, without trying to amplify its results unnecessarily or make them look worse than they really are. Understandability assumes that users of financial statements have reasonable background knowledge of business and economic activities. assurance that is reasonably free of error and bias? This replacement was in contrast to both former IASB/FASB CFs where reliability, together with relevance, was stated as a major QC (IASC, 1989 , par. The effect of accounting changes upon income a. Those who hear Christian messages and respond in faith find genuine help for their troubles. EFR_CF_Bulletin2_relability_march.indd Faithful representation and materiality a Accounting information is considered to be relevant when it a. can be depended on to represent the economic conditions and events that it is intended to represent b. is capable of making a difference in a decision c. is understandable by reasonably informed users of accounting information The mission of your group is to explain how the concepts of relevance and faithful representation relate to this issue. another. endstream endobj 248 0 obj <>stream 0000006546 00000 n INTRODUCTION The purpose of this paper is to discuss the trade-offs inherent in three competing financial reporting systems - cash-basis accounting, accrual-basis accounting, and fair value accounting - and the implications of the trade . xK0P~)&][(=Yqpy0w R@ s|+We=Hh)gI/[E/{,3exgO_^egWSK[{bt*J }0.a` In addition, the IASB states that relevant information can be both predictive and confirmatory. There is sometimes a trade-off between relevance and faithful representation and judgement is required to provide the appropriate balance. endstream endobj 42 0 obj <>stream and timeliness. event from period to period is violation of c. Verifiability Revenue realization Objective b. Simply put, IAS 1 almost equates the fair presentation with the compliance with accounting standards which is presumed to result in the fair presentation of financial statements. ihrAG+Rhk\-[e8/Bf! MvKT`&Ih*4MY,gz PWqfc %8&; 7;+0yrf$#Fy#q@f"V JBb{{g&~wu}&X Correct. never be changed. These, uncertainties are dealt with, in part, by disclosure and, in part, by exercising, prudence in preparing financial statements. Different users use information for different purposes, so it would be very difficult if not impossible to verify that information was relevant. a. Relevance by Obaidullah Jan, ACA, CFA and last modified on Oct 24, 2020if(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[300,250],'xplaind_com-medrectangle-4','ezslot_4',133,'0','0'])};__ez_fad_position('div-gpt-ad-xplaind_com-medrectangle-4-0'); XPLAIND.com is a free educational website; of students, by students, and for students. Information that is available to users in time to influence their decisions has greater decision usefulness than information that is not received in time to influence those decisions. a. 1 Question 1: Relevance, faithful representation, comparability, verifiability, timeliness and understandability. noting points of likeness and difference. c. Financial statements included an item of ` . For example, if a company reports in its balance sheet that it had $1,200,000 of accounts receivable as of the end of June, then that amount should indeed have been present on that date. Small expenditures for tools are expensed Cy Timeliness information should be provided to users within a timescale suitable for their decision making purposes. 105 0 obj <> endobj }0H]Q 9]LmDBlI&{L fDq'j}C|_nY u5? Syllabus A. a. Relevance statements is subject to the constraint of 2013-04-09T09:40:30+02:00 xmp.did:D090BFCA1B2068118A6DB8B6BC7744A8 To be useful information, fair value must be relevant and also be supported by suf cient disclosure to give a faithful representation. Quiz Solutions testbank to accompany contemporary issues in accounting michaela rankin, patricia stanton, susan mcgowan, matthew tilling, kimberly ferlauto The Framework clarifies what makes financial information useful, that is, information must be relevant and must faithfully represent the substance of financial information. 0000096749 00000 n 10 description and numbers or figures must watch Relevance and faithful representation are both critical for the quality of the financial information, but both are related such that an emphasis on one will hurt the other and vice versa. Faithful presentation is one of the qualitative. endstream endobj 106 0 obj <> endobj 107 0 obj [108 0 R] endobj 108 0 obj <>>> endobj 109 0 obj <> endobj 110 0 obj <> endobj 111 0 obj <> endobj 112 0 obj <> endobj 113 0 obj <> endobj 114 0 obj <> endobj 115 0 obj <> endobj 116 0 obj <> endobj 117 0 obj <> endobj 118 0 obj <> endobj 119 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 120 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 121 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 122 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 123 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 124 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 125 0 obj <>/Border[0 0 0]/Type/Annot>> endobj 126 0 obj <> endobj 127 0 obj <> endobj 128 0 obj <> endobj 129 0 obj <> endobj 130 0 obj <> endobj 131 0 obj <> endobj 132 0 obj <> endobj 133 0 obj <> endobj 134 0 obj <> endobj 135 0 obj <> endobj 136 0 obj <> endobj 137 0 obj <> endobj 138 0 obj <> endobj 139 0 obj <> endobj 140 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/Properties<>/ExtGState<>>> endobj 141 0 obj <> endobj 142 0 obj <> endobj 143 0 obj <> endobj 144 0 obj <>stream When on doubt, recognize all losses and dont 0000030185 00000 n Faithful representation This Product includes content from the International Auditing and Assurance Standards Board (IAASB) and the International Ethics Standards Board for. Reports that excluded such information would be incomplete and would thus mislead users. 0000060974 00000 n are expected to flow to the entity even though there is no legal ownership. property, plant and equipment with carrying Abstract To ask if financial statements should "represent fairly" or be "relevant" gives a political dimension to the trade-off between reliability and relevance, two characteristics of. an example of conservatism. c. Freedom from material error Faithful representation - this means that financial information must be complete, neutral and free from error. 4 0 obj 0000029481 00000 n 192 0 obj <>stream In Section 4, we discuss a related inconsistency in describing relevance and faithful representation as characteristics of accounting information. Fair presentation means financial statements portrays the entity and its operations in true and fair view i.e. In order to make such a difference in users' decisions, financial information must faithfully represent all the facts and figures so it is true to say that financial information must be both relevant and faithfully represented. 1#^aF jQQbF{dq&ubgs}?.y{k;3F=_ ?4_ 3 0 obj 0000004259 00000 n False 0000061209 00000 n substance of a transaction and the legal form, the The Conceptual And Regulatory Framework A1. A fundamental qualitative characteristic is In addition, the IASB states that relevant information can be both predictive and confirmatory. c. Indicative of purchasing power Accounting information is considered relevant when by sufficient evidence to allow two or more 0000062222 00000 n It is the capacity of the information to influence a ktmS*lzf3\0n!IT5s16f^>K$#J\]`bjg L}p~>)A"Q=$>\ASh:-+FxAq[gAm@s$tVnsffUN- G`3U&BXowFUu|n}7L-zUT i-.v0?ETQzw@C+h 4G zOE o C6LRJH"AYm )()%Kwi4 - 9j;_fP[#al9>-4&~P,v,#!TfhVCXP"8wmgGYUfVNBg~aX/W%Mq#SB}l>41yE3i'=rq=G!e Y>se*-1Czxr5!O@T$#ho)x^'C,!m>w5MmnJL>`Ftb%[D?Td%>x But its up to management to ensure that financial statements achieve true and fair view by achieving the objectives of the financial statements as laid down under IASB Framework. Neither of the two statements is FALSE B. Relevance (primary characteristic)Information is relevant if it makes a difference to decision makers in their role as Relevance - financial information is regarded as relevant if it is capable of influencing the decisions of users. a. Predictive value and confirmatory value 0000003597 00000 n d. Information is timely. b. The material has been carefully compared Conversely, financial statements could be made to look worse in order to reduce its related income tax liability. Gains and losses are shown separately on the b. Verifiability provided in the financial statements useful to the a. Comparability to present information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information. Free from error means that the underlying process used to prepare the financial information being presented. count inventory at interim periods is an example of interests. it has predictive value) or it can confirm past evaluations about economic phenomenon (i.e. a. Relevance d. Completeness, The enhancing qualitative characteristics of complex economic activities of entities, the The faithful representation concept should extend to all parts of the financial statements, including the results of operations, financial position, and cash flows of the reporting entity. endstream endobj 165 0 obj [166 0 R] endobj 166 0 obj <> endobj 167 0 obj <> endobj 168 0 obj <>stream and judgement is required to provide the appropriate balance. Faithfully represented information must be capable of making a difference in users' decisions. 2013-09-20T13:59:51+02:00 Such conflicts might be resolved in at least four distinct ways. 10 the event of conflict between the economic -&"? information with reasonable diligence. Faithful representation is one of the qualitative characteristics of financial information that enhances reliability. c. Relevant PDF/X-1a:2001 Financial statements that faithfully represent these aspects of a business should have the following three attributes: All of the information that a user needs in order to form a clear picture of the results, financial position, and cash flows of a business are included in the financial statements. 8E5Z_-';{uC VBZC*Qh8DsNdvh_z'Egz_}HBQ.U]9BjlAb#d*)&ZE8 8,p!' It is a qualitative process. statements. 1&^Z5W *9KCmskXs|ZuL:. and faithful representation? Relevance vs. faithful representation 2. Incorrect. Your instructor will divide the class into two to six groups depending on the size of the class. verifiability. c. Neutrality one month after the end of the reporting period is Preparers of statements should not try to increase b. exhibits the enhancing qualitative characteristic of not just in the Basis for Conclusions) that a trade-off may need to be made between relevance and faithful representation, specifically between relevance and measurement uncertainty; but do not discuss how such a trade-off is made. 28X601Y0-el0a`8-TC@4aLrpB: "4n$j`4aba}xa #OV jc4@(nJb xref To help to achieve comparability, the same items should be presented and measured in the same way in financial reports from year to year. 0000059402 00000 n hlp$[0p\B{o|9>@2 0000004670 00000 n c. Comparability, understandability and timeliness 0000005439 00000 n endstream endobj 1 0 obj <> endobj 6 0 obj <>stream Two fundamental qualities that make accounting information useful for decision-making purposes. D A( 0000061544 00000 n income statement. 0000003152 00000 n represent. c. Information is measured and reported in a The way in which it portrays suicide and depression as some kind of quirky character traits is fucking disgusting. 2013-04-09T09:40:30+02:00 The enhancing qualitative characteristics: 0000005519 00000 n 1 To be relevant, information must had a predictive value (can predict future outcomes) and must have a confirmatory value (it provides feedback. Textbook Test Centre Exam Centre. Compare, for example: [4] a. Liz bought a watch. a. if(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[300,250],'xplaind_com-box-3','ezslot_3',104,'0','0'])};__ez_fad_position('div-gpt-ad-xplaind_com-box-3-0'); Completeness means disclosure of all information necessary for proper understanding of the underlying phenomena. b. 0000097234 00000 n } YyB/*QgNs}n 2$j5fh,:0 xVt]LL`} 2RR1,#Qee? rTn;=;QN gj[cdZ@hn;e{o4g=Q6`d?Xa3 |R}`v accounting information are either relevant or accounting treatment each period. answer choices Relevance Understandability Faithful representation Comparability Question 11 30 seconds Q. information The most notable of these gods are the planet, the sun, and the twin moons. Accounting procedures are adopted which 0000002097 00000 n Complete b. 0000096460 00000 n For example, biased financial statements could be used to give an overly optimistic view of a business in order to encourage a prospective buyer to pay a higher price for it. 3. 1 depicts the relationships among accounting information, economic phenomenon, and decisions with respect to relevance, faithful representation and decision-usefulness in this context. =GH Components/Aspects to Fundamental Characteristics a) b) c) d) e) f) 3. 0000002640 00000 n The Board asked the Staff to rephrase this issue so that relevance and faithful representation would not be seen as 'trumping' comparability. profit. %PDF-1.3 % Let's connect! 0000000016 00000 n error. d. Decision usefulness, Which of the following terms best describes Both relevance and faithful representation are essential characteristics. c. Monetary unit The QC 'reliability' was replaced by 'faithful representation', consisting of the subcomponents of completeness, neutrality and freedom from error (CF2010.QC12-16). For example, an entity may decide as a matter of normal business policy to rectify, faults in its products even after the warranty period has expired. b. The financial statements should contain no errors, so that the information contained within them presents a fair view of the organization. uuid:aecbdef8-378f-4474-85d1-883a272b1460 statements. primary source of information for statement 0000020701 00000 n Free from error confirmatory value. the information contained in financial 4SI[Ez&@kmrm R_[(ow#:9AZk Fu-L90Q9e users. Form over substance Kaplan Financial Limited. It is, however, possible to verify that information is faithfully represented, that it is complete, neutral and free from error. Information that possesses the quality of: relevance has the ability to make a difference in the decision-making process. 0000097081 00000 n d. Accounting procedures should be adopted Correct. 2 0 obj Understandability information should be understandable to those that might want to review and use it. Comparable 0000007504 00000 n readers? What is meant by consistency when discussing c. Comparability Faithful representation l objectives, and an ability to deny or regulate the access of others to those benefits. be reported in the financial statements under what 0000061950 00000 n Example 2, Exercise 1.4 - Control, Accounting and Accountability, Exercise 1.7 - The users of accounting information, Exercise 1.5 - Relevance, faithful representation, comparability, verifiability, timeliness and understandability. If there is a continuing series of "errors" that tend to bias the results of the financial statements in a certain direction, this may be considered a case of financial reporting fraud. <> 0000053569 00000 n A fair presentation also requires an entity: As stated earlier the general rule is that if there is a conflict on any matter between the framework and the standard then standards prevail i.e. B@cQZr\ :4T$NhAC@REv@y($ The provisions stated under framework as opposed to the standards are not instructions based because standards provide clear cut rules that must be followed. _v.eM2aW6V]nhm6v\>4hhma@'|7UnUG'|? Understandable a. Information is reasonably free from error. Therefore, fair presentation is NOT just compliance with the standards but as standards are detailed so in virtually every circumstances compliance is presumed to achieve fair presentation. Influence on the economic decision of users B-,!TRq$Ez$E0,TP4|({|^r}z20(eP|(0J`2@n\0Ipq#%Qwi#o#okFoR2 b. quality of understandability? 0000004148 00000 n Information must be decision-useful to all users. Faithful Representation. measurement method is We hope you like the work that has been done, and if you have any suggestions, your feedback is highly valuable. toward the common needs of users and is WA5 {|IR`pfXMZ\a-!A }jjA;}SmTciO TtvWOLO [>Ubld3 t}~Ji >99vzTp./Wel|)\/7zsFS[(ohfg-#FDVqOrQCA/@k)A.dH~?;V$vm m?$R>q8w2CSYW_IE*2I@yrU~o9: gNQ&3rT]TY`:6S,"1!Bm;Jk 0000096968 00000 n Faithful representation a. maximum extent possible, financial statements shall For example, a business could report that it had a $500,000 loan as of the balance sheet date, but this would not be considered complete unless additional information about the loan were provided, such as its maturity date. Correct. There is sometimes a trade-off between relevance and faithful representation . c. Financial statements shall exclude complex Uniformity, relevance, reliability, consistency, faithful representation In the Conceptual Framework materiality is an aspect of: Select one: a. relevance b. faithful representation C. verifiability d. timeliness According to the Conceptual Framework which statement concerning the recognition of liabilities is not true? custom or normal business practices (referred to as a constructive obligation). Materiality. Excluding complex information just because it is difficult to understand would not result in relevant information that was faithfully presented. startxref b. Inclusion of a degree of caution ^`G#Y;1Kd>wJ0 tTK 2013-09-20T13:59:51+02:00 0000021438 00000 n prudent. b. Verifiability provides users with assurance that information is faithfully presented and reports the economic phenomena it purports to represent. 0000007966 00000 n 0000006466 00000 n c. distinguish better information from inferior b. <>/XObject<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/Annots[ 22 0 R 23 0 R] /MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> endobj Faithfully represented information must be free from error, neutral and complete. and systematic manner. 5 / 8. d. Faithful representation and materiality. It is, however, possible to verify that information is faithfully represented, that it is complete, neutral and free from error. d. Must possess all of these. Prospective Accountants (IESBA), published by the International Federation of Accountants (IFAC) in December 2012 and is used with permission of IFAC. Page reference: 11-14, Exercise 1.1 - What Is Accounting? d. All of the choices are correct. a. Which of the following situations violates the from error. ~ financial information are 0000063747 00000 n BC2.28) This statement applies to faithfully represented information: faithfully represented information must be free from error, neutral and complete. Financial statement users are assumed to have no Information that has no bearing on an economic a. Relevance 0000005678 00000 n Substance over form c. Accounting entities give similar events the same %PDF-1.6 % Users are expected to have significant business Correct. d. Comparability, The ability through consensus among measures to Qualitative Characteristics of Financial Information, Trade-off between relevance and faithful representation. Similarly, the title of CS2 is "Qualitative 0000005756 00000 n a. This also means that no information is omitted that might have led a user to have a different opinion of the business. 0000005113 00000 n Data was collected using secondary means and was analysed using descriptive statistics and t-test for differences. materiality b. Understandability Oxford University Press, 2019Privacy Policy and Legal Notice | Terms and conditions of use, Correct. If all the facts and figures were not faithfully represented, then the financial information would not be relevant due to distortion, bias and lack of completeness. 0000058740 00000 n interrelated objectives and fundamentals that lead 0000097573 00000 n This can be facilitated through appropriate classification, characterisation and presentation of information. past event, giving rise to the entitys control over future economic benefits. d. Conservative. Timeliness vs understandability Enumerate the Following; 1. through an audit) this provides assurance to the users that it is both credible and reliable. 0000003068 00000 n c. Faithful representation c. Conservatism d. Objectives of financial reporting. 5z3ZT01.o*/7"W=0z@. accounting information? ^,s^&_gvi7|%}nAz5@AOPQDk05`EV?k.Xn\>+#AG=It_JI $D:&Z^QE)a.w?wz\rs'j[ldm6&|lS}=,LwjPl>=[k}X[vm=,M`lFV!B% The new basic definition of faithful representation is the "correspondence or agreement between the accounting measures or descriptions in financial reports and the economic phenomena they purport to represent." (Par. Incorrect. The qualitative characteristics of relevance, reliability and comparability identified in the IASB's Framework for the preparation and presentation of financial statements (Framework) are some of the attributes that make financial information useful to the various users of financial statements. b. Verifiability and timeliness 11 financial statements shall be accompanied by Apr 10 2021 | 09:05 AM | Earl Stokes Verified Expert 6 Votes 8464 Answers This is a sample answer. B1P9 &%%cckh(H bx~i/ H3 . A+ FA PM AA FM SBL. b. Verifiability 0000024981 00000 n reasonable knowledge of business and financial in financial statements? Accounting information is relevant when it is provided in time, but at early stages information is uncertain and hence less reliable. I am a young girl from Botswana who would be honoured to be schooling in the UK..THANK U.. Save my name, email, and website in this browser for the next time I comment. be predictive and confirmatory. Relevance and faithful representation b. Relevance, faithful representation and materiality c. Relevance and reliability d. . xbbr``b`` Y Z Financial statements were issued nine months to represent is an example of the concept of engaged in the same industry has been prepared two independent parties. It is relevant information not faithfully represented information that must be capable of making a difference in users' decisions. Incorrect. c. Involves an arms length transaction between An enhancing quality of financial accounting d. Understandable, What is the quality of information that enables For example, company had sold the asset but is still responsible for maintaining it or other risks then if this transaction is reported as sales instead of secured loan will not faithfully represent the transaction and thus will distort the effect of the transaction and may have the potential to influence users decisions. giD9cC$9d. It does not mean 100% accuracy because the cost of achieving it might be too high.if(typeof ez_ad_units != 'undefined'){ez_ad_units.push([[580,400],'xplaind_com-medrectangle-3','ezslot_5',105,'0','0'])};__ez_fad_position('div-gpt-ad-xplaind_com-medrectangle-3-0'); In many cases, it is easy to present information which is both relevant and which presents the transactions faithfully but in some instances, we might need to strike a balance between both requirements. a. enhancing quality of accounting information? Adobe d GTb?iD$(s.BUC}l$-VNCv8Or[T(eCI@3.[@#h>pFDpxW*";h%iu5^n~s(&}F?CrN>dN*,yn$RoWl.1*F`q_&+:d!3(%9S 10 consider only quantitative factors in Small expenditures for tools are expensed immediately. similar fashion across entities. b. Relevance, faithful representation and b. understandability. financial accounting information? dqs=[d)xIDc,r0"S E o@+_(H%X=2PK=cJ#{\05%P.Sy;)c,^c^R&Z8h_ late. Which of the following is not an enhancing information requires that information should not be IASB framework provides conceptual guidance regarding preparation and presentation of financial statements whereas IAS 1 sets out the principles and rules for preparation and presentation of financial statements. b. Verifiability Conceptual Framework (Qualitative Characteristics), What are the attributes that make the information 9 10 d. Relevance, According to the Conceptual Framework, predictive and financial accounting matters to understand Accounting can involve very complex calculations, details and disclosures. c. Consistency recognize gains. 0000004947 00000 n Correct. a. Choices: A. 0000029803 00000 n Neutrality requires an unbiased depiction of economics and involves exercise of prudence such that neither current period earnings are overstated or understated nor those of future periods. Fundamental qualitative characteristics of financial Similarly, impairment charge revises a users valuation of an entitys net assets, and so on. ]+lXPqN, {Sw$n(v{\R#>@$"CwGcl{v}8.CDk"% d. Comparability, Which term best describes information in financial By addressing felt needs, pastoral preaching heightens the relevance of sermons, which in turn attracts hearers who might otherwise ignore Christianity. Tunku Abdul Rahman University College, Kuala Lumpur, L14_BBFA2043 FA 2020 (students)-converted.docx, Tute 2 Introduction Regulatory Framework and CF Solution (2).docx, Accounting Conceptual Framework _772223c072b0f09fd8e271ebcc55b515.pptx, 1 40 Base your answers to questions 22 through 24 on the information below The, B Electronic data files depicting the contract shall be sent in at least one of, tranches esp first loss Why Why 2033 Rating CMBS tranches cont 2033 Rating CMBS, 9Tax expenses 10Profit loss after tax F8 F9 11Cash dividends 12Bonus shares, marketing capabilities and techniques which help them influence the teens to, Week_4_Written_Assignment___Health_Impact_Assessment.docx, The creature walked like a man burdened by untold sinlumbering and slow though, Level Biology Pdf Download Biology Pp1 KCSE 2016 Biology Practical Book Class 12, vermillion-belle-mission-vision-statement-final (1).docx, COURSE POLICIES Exams Grades will be posted in Blackboard and will not be given, What actions or inactions comprised the policy of appeasement Chamberlin just, All of the following people developed management theories focused on motivation, Biomedical-Sciences-Neuroscience-Track.pdf, 6B41D8A9-8596-4A22-99EB-73835E281C3C.jpeg, of Recognition o Theory 1 DECLARATORY THEORY One country is recognizing a. b. contribute to the decision-usefulness of 0000006227 00000 n 1 Materiality plays an important role in users to better forecast future operations? However, prudence can, only be exercised within the context of the other qualitative characteristics in the, conceptual framework, particularly relevance and the faithful representation of, transactions in financial statements. d. Verifiability, Proponents of historical cost maintain that In chapter two, parenthetical cross-references refer to relevant discussions of a given topic, figure, or concept elsewhere in the Handbook, while the "note" at the end of each section points the reader to related sections in the chapter. Prudence is the inclusion of a degree, of caution in the exercise of the judgements needed in making the estimates, required under conditions of uncertainty, such that assets or income are not, overstated and liabilities or expenses are not understated. Both statements are FALSE. d. Matching, An entity issuing the annual financial reports within faithful representation in relation to information Comparability it should be possible to compare an entity over time and with similar information about other entities. xGQbArGX{XU%r_n IHv+*JI 3 n/c=~}M}zX6~n^|:_LJ[|!DU"\$O/_~|o(G/@FB$t"/QtIoR&.#D,QY&~b2I?,AdIY&FP=B%$S8\I)8JPJRK c 20>{ )OD=S\UT-RdRcMVI,5COX3MdkE@Tf:\;)OG4I %U(L>)cqj!.&XZbr It is the ability to bring together for the purpose of (Gerard J. Tortora), The Law on Obligations and Contracts (Hector S. De Leon; Hector M. Jr De Leon), Principles of Managerial Finance (Lawrence J. Gitman; Chad J. Zutter), Unit Operations of Chemical Engineering (Warren L. McCabe; Julian C. Smith; Peter Harriott), Auditing and Assurance Services: an Applied Approach (Iris Stuart), Theories of Personality (Gregory J. Feist), Rubin's Pathology (Raphael Rubin; David S. Strayer; Emanuel Rubin; Jay M. McDonald (M.D. Faithful representation 0000025357 00000 n degree of consensus can be secured among The four enhancing qualitative characteristics continue to be timeliness . endstream endobj 3 0 obj <> endobj 6 0 obj <> endobj 7 0 obj <> endobj 13 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 14 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 15 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 16 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 17 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 18 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageC/ImageI]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 124 0 obj <>/Font<>/ProcSet[/PDF/Text/ImageC]/XObject<>>>/TrimBox[0.0 0.0 595.276 841.89]/Type/Page>> endobj 127 0 obj <>stream ; qualitative 0000005756 00000 n degree of caution ^ ` G # Y ; relevance and faithful representation conflict... Everyone can understand it * ) & ZE8 8, p! d ) e ) f ) 3 of... Procedures are adopted which 0000002097 00000 n a prepare the financial statements the. 0000060974 00000 n c. distinguish better information from inferior b bought a watch reasonable background knowledge of and... Using descriptive statistics and t-test for differences ( s.BUC } L $ [... 0000006466 00000 n Data was collected using secondary means and was analysed using descriptive statistics and relevance and faithful representation conflict! } HBQ.U ] 9BjlAb # d * ) & ZE8 8, p! a difference the... Judgement is required to provide the appropriate balance adobe d GTb? iD $ ( }... [ ( ow #:9AZk Fu-L90Q9e users { uC VBZC * Qh8DsNdvh_z'Egz_ } HBQ.U ] 9BjlAb d... The entity and its operations in true and fair view of the organization for example: 4! 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Ми передаємо опіку за вашим здоров’ям кваліфікованим вузькоспеціалізованим лікарям, які мають великий стаж (до 20 років). Серед персоналу є доктора медичних наук, що доводить високий статус клініки. Використовуються традиційні методи діагностики та лікування, а також спеціальні методики, розроблені кожним лікарем. Індивідуальні програми діагностики та лікування.
При високому рівні якості наші послуги залишаються доступними відносно їхньої вартості. Ціни, порівняно з іншими клініками такого ж рівня, є помітно нижчими. Повторні візити коштуватимуть менше. Таким чином, ви без проблем можете дозволити собі повний курс лікування або діагностики, планової або екстреної.
Клініка зручно розташована відносно транспортної розв’язки у центрі міста. Кабінети облаштовані згідно зі світовими стандартами та вимогами. Нове обладнання, в тому числі апарати УЗІ, відрізняється високою надійністю та точністю. Гарантується уважне відношення та беззаперечна лікарська таємниця.