Information about a Reporting Entit

Information about a Reporting Entity’s Resources, Claims against That Entity, and Changes in Resources and
Claims ..................................................................................BC1.31–BC1.35
The Significance of Information about Financial
Performance .................................................................BC1.31–BC1.33
Financial Position and Solvency .....................................BC1.34–BC1.35
Chapter 2: (Reserved for the Chapter on the Reporting Entity)................... XX–XX Chapter 3: Qualitative Characteristics of Useful Financial
Information ......................................................................................... QC1–QC39
Introduction ..................................................................................... QC1–QC3
Qualitative Characteristics of Useful Financial Information ........... QC4–QC34
Fundamental Qualitative Characteristics................................ QC5–QC18
Relevance ....................................................................... QC6–QC11
Materiality ......................................................................... QC11
Faithful Representation................................................. QC12–QC16
Applying the Fundamental Qualitative
Characteristics ............................................................ QC17–QC18
Enhancing Qualitative Characteristics ................................. QC19–QC34
Comparability ................................................................ QC20–QC25
Verifiability .................................................................... QC26–QC28
Timeliness................................................................................ QC29
Understandability .......................................................... QC30–QC32
Applying the Enhancing Qualitative Characteristics...... QC33–QC34
The Cost Constraint on Useful Financial Reporting .................... QC35–QC39
Appendix: Basis for Conclusions for Chapter 3 ...............................BC3.1–BC3.48
Introduction ................................................................................BC3.1–BC3.3
Background.....................................................................................BC3.3
The Objective of Financial Reporting and the Qualitative
Characteristics of Useful Financial Information ........................BC3.4–BC3.7
Fundamental and Enhancing Qualitative Characteristics .........BC3.8–BC3.43
Fundamental Qualitative Characteristics.........................BC3.11–BC3.31
Relevance ................................................................BC3.11–BC3.18
Predictive and Confirmatory Value ...................BC3.14–BC3.15
The Difference between Predictive Value and
Related Statistical Terms ..............................................BC3.16
Materiality .........................................................BC3.17–BC3.18

Hasil (Bahasa Indonesia) 1:

Informasi tentang entitas pelaporan 's sumber daya, klaim terhadap perusahaan tersebut, dan perubahan dalam sumber daya danClaims .................................................................................. BC1.31-BC1.35Pentingnya informasi tentang keuanganPerformance ................................................................. BC1.31-BC1.33Posisi keuangan dan solvabilitas... BC1.34-BC1.35Bab 2: (Disediakan untuk bab entitas pelaporan)... XX-XX bab 3: Kualitatif karakteristik berguna keuanganInformation ......................................................................................... QC1-QC39Introduction ..................................................................................... QC1-QC3Karakteristik kualitatif dari informasi keuangan... QC4-QC34Karakteristik kualitatif dasar... QC5-QC18Relevance ....................................................................... QC6-QC11Materiality ......................................................................... QC11Representasi yang setia... QC12-QC16Menerapkan mendasar kualitatifCharacteristics ............................................................ QC17-QC18Meningkatkan karakteristik kualitatif... QC19-QC34Comparability ................................................................ QC20-QC25Verifiability .................................................................... QC26-QC28Timeliness................................................................................ QC29Understandability... QC30-QC32Menerapkan karakteristik kualitatif meningkatkan... QC33-QC34Kendala biaya pada laporan keuangan berguna... QC35-QC39Lampiran: Dasar untuk kesimpulan untuk bab 3... BC3.1-BC3.48Introduction ................................................................................ BC3.1-BC3.3Background..................................................................................... BC3.3Tujuan dari pelaporan keuangan dan kualitatifKarakteristik dari informasi keuangan... BC3.4-BC3.7Fundamental dan meningkatkan karakteristik kualitatif... BC3.8-BC3.43Karakteristik kualitatif dasar... BC3.11-BC3.31Relevance ................................................................ BC3.11-BC3.18Nilai prediktif dan konfirmasi... BC3.14-BC3.15Perbedaan antara nilai prediktif danIstilah Statistik terkait... BC3.16Materiality ......................................................... BC3.17-BC3.18