Syllabus B1
Qualitative Characteristics 3 / 11
a) Define, understand and apply qualitative characteristics:
i) Relevance
ii) Faithful representation
iii) Comparability
iv) Verifiability
v) Timeliness
vi) Understandability
b) Define, understand and apply accounting concepts:
i) Materiality
ii) Substance over form
iii) Going concern
iv) Business entity concept
v) Accruals
vi) Prudence
vii) Consistency
Conceptual Framework
4:52
Fundamental Qualitative Characteristics
4:18
Enhancing Qualitative Characteristics
3:48
Elements of Financial Statements
3:33
Other Concepts and Conventions
4:12
Mock exam 1 Q4
0:45
Mock exam 1 Q6
0:22
Syllabus B1CBE Questions
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