1 5 5

:

  1. #1

    Wed, 25 Jul 2007 06 AM:02:00
    34
    56
    9



    ( ) ɡ .

    (FASB) (2) 1980 Qualitative Characteristic of Accounting Information

    .


    :

    1. () .

    2. .

    3. .

    ( .. ) .

    () :

    1. .

    2. .. .

    :



    .

    Decision Usefulness ( ) : / .



    .

    :

    1. Relevance

    :

    :

    . Timeliness

    ( ) .

    . Predictive Value

    .




    . Feed Back Value

    Feed Back .. .

    2. Reliability

    ( ) .

    :

    . Representational Faithfulness

    .

    . ( ) Neutrality

    .

    . Verifiability

    Objectivity .



    .

    :

    1. Consistency

    .

    2. Comparability

    .

    .

    : 2003
    Best Regards

    MURAD AL-ISSAWI

  2. #2

    Tue, 28 Aug 2007 09 AM:19:12
    34
    13
    0

    (( ) ( )

  3. #3

    Tue, 04 Dec 2007 08 PM:07:07
    /
    28
    1
    0


  4. #4

    Tue, 09 Sep 2008 03 PM:04:04
    4
    0


  5. #5

    Tue, 30 Oct 2007 09 AM:48:58
    jordan
    380
    8



    " "
    "


    "

: 1 (0 1 )

  1. ɿ
    manonama
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  2. ( )
    sweetzezo
    : 34
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  3. Khalil
    : 5
    : Wed, 17 Mar 2010, 04 PM:02:38
  4. : 0
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