Assess the following assertions about the characteristics of accounting information marking V for true and F for false: ( ) Comparability is a qual...
Assess the following assertions about the characteristics of accounting information marking V for true and F for false: ( ) Comparability is a qualitative characteristic that allows users to make decisions that involve choosing between alternatives. ( ) The verifiability capacity means that different, well-informed, and independent observers can reach a consensus. ( ) Comprehensibility aims to make information available in a timely manner to influence decision-making by its users. ( ) Timeliness aims to present and classify the information evidenced in the financial statements in a clear and concise manner, making it understandable to information users. Regarding these assertions, choose the correct option.
( ) Comparability is a qualitative characteristic that allows users to make decisions that involve choosing between alternatives.
( ) The verifiability capacity means that different, well-informed, and independent observers can reach a consensus.
( ) Comprehensibility aims to make information available in a timely manner to influence decision-making by its users.
( ) Timeliness aims to present and classify the information evidenced in the financial statements in a clear and concise manner, making it understandable to information users.
A V, F, V, F
B F, V, F, V
C F, F, V, V
D V, V, F, F
E V, V, V, F
( ) Comparability is a qualitative characteristic that allows users to make decisions that involve choosing between alternatives.
( ) The verifiability capacity means that different, well-informed, and independent observers can reach a consensus.
( ) Comprehensibility aims to make information available in a timely manner to influence decision-making by its users.
( ) Timeliness aims to present and classify the information evidenced in the financial statements in a clear and concise manner, making it understandable to information users.
A V, F, V, F
B F, V, F, V
C F, F, V, V
D V, V, F, F
E V, V, V, F
💡 1 Resposta
Ed 
A resposta correta é a alternativa D) V, V, F, F. Comparability é uma característica qualitativa que permite aos usuários tomar decisões que envolvem a escolha entre alternativas. A capacidade de verificação significa que observadores diferentes, bem informados e independentes podem chegar a um consenso. Compreensibilidade tem como objetivo disponibilizar informações de forma oportuna para influenciar a tomada de decisões pelos usuários. Já a tempestividade visa apresentar e classificar as informações evidenciadas nas demonstrações financeiras de forma clara e concisa, tornando-as compreensíveis para os usuários da informação.
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