22.2 Qualitative Characteristics of financial reporting
　　●Relevance: Information that has the ability to influence decisions.
　　- To the needs of users to assist in *uating performance
　　●Reliability: Information that is complete and faithful
　　- Can be relied upon
　　- Free from material error
　　- Neutral (without bias when making judgment)
　　- Complete
　　- Prudent
　　●Understandability:
　　- The significance of the information can be perceived.
　　- Understandable to users.
　　●Comparability: Similarities and differences can be discerned and *uated.
　　- With other business
　　- With the previous periods’ results