22.3 Problems of achieving a balance between the qualitative characteristics:
　　Conflicts:
　　●Relevance and timeless
　　- If financial statements are to be tailored to the needs of each individual users, then they will take longer to prepare.
　　●Understandability and completeness
　　- If all aspects of the business are to be shown, this may make the financial statements less comprehensive.
　　●Relevance and reliability
　　- Sometimes the information that is most relevant is not the most reliable or vice versa.
　　In such conflicts, the information that is most relevant of information that is reliable
　　should be used.
　　●Neutrality and prudence
　　- Neutrality requires information to be free of deliberate or systematic bias while
　　Prudence is a potentially biased concept towards not overstating gains or assets or understating losses or liabilities.
　　- Neutrality and prudence are reconciled by finding a balance that ensures that the
　　Deliberate and systematic overstatement of assets and gains and understatement of losses and liabilities do not occur.