Kualitas informasi akuntansi yang menunjukan bahwa laporan keuangan dan pencatatan akuntansi menyediakan informasi yang akurat dan objectif serta terbebas dari bias dan misrepresentation, disebut :
Relevant
Reliable
Consistent
Comparable
Pembahasan
Chapter 4 Page 91[1]: Figure 4-4. Accounting information qualities
Reliable : financial reports and accounting records present accurate, objective information that is free from bias and misrepresnatation
Relevant : financial report s provide useful and timely information that is likely to affect an interested user’s decision about a company
Consistent : financial statements apply the same accounting principles and concepts over time
Comparable : financial statements enable analysis within a company and among companies overtime
Materiality : a company must disclose all significant monetary and non monetary information in its financial statements
Conservatism : a company project relatively low values for its assets and net income, and relatively high values for its liabilities and expenses
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
