The relevance of the information represents the influence of the information on the decisions of the users. Relevant information helps to better predict.

The reliability of information represents operations and economic facts that users can rely on. This quality is important for internal auditors.

Comprehensibility of information is to ensure that financial statements are understood by users.

Verifiability is that independent and knowledgeable observers would come to the same conclusion about the operation.

Neutrality is free from any bias in the processing of accounting information.

Comparability allows users to compare financial statements to better make decisions.

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