أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
1.Timeliness over reliability.
2.Reliability over relevance.
3.Relevance over comparability.
4.Comparability over neutrality.
A) Interim statements are affected by estimates, cost allocations, seasonality and other factors which may affect the usefulness of the information. Therefore, the emphasis on timeliness over reliability.
Reliability over relevance
