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  • Monday, April 28, 2025
  • The Financial Encyclopedia
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Accounting

  Accounting   |   Terms
  • 647
  • July 1, 2021
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High Quality Information

The information that is provided in an entity’s financial statements and interim financial reports in such a way that this information satisfies a set of quality requirements including 1) relevance and comparability across all periods covered, 2) transparency for, and unbiasedness towards, all relevant users, and 3) and cost-effectiveness (the cost of generating it does not exceed the benefits).


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