In the International Accounting Standards Board's (IASB's) Conceptual Framework, an enhancing qualitative characteristic is predictive value.

Name: In the International Accounting Standards Board's (IASB's) Conceptual Framework, an enhancing qualitative characteristic is predictive value.
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Predictive value is a fundamental qualitative characteristic, not an enhancing one. Enhancing characteristics include comparability, verifiability, timeliness, and understandability.

In the International Accounting Standards Board's (IASB's) Conceptual Framework, an Enhancing