Enhancing qualities as described by the International Accounting Standards Board's (IASB's) Conceptual Framework, include all of the following except:
A) Comparability.
B) Neutrality.
C) Understandability.
D) Verifiability.

Question

Quizplus · Accepted Answer

Enhancing qualities as described by the International Accounting Standards Board's (IASB's) Conceptual Framework include comparability, understandability, and verifiability. Neutrality is a fundamental qualitative characteristic rather than an enhancing one.

Enhancing Qualities as Described by the International Accounting Standards Board's