1- According to CICA Handbook section 1000 (ASPE)- what are the qualit.docx

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1. According to CICA Handbook section 1000 (ASPE), what are the â€œqualitative characteristics of useful informationâ€? 2. What is the difference between ASPE and IRFS characteristics of useful information? 3. What are the journal entries for transfering a note receivable with recourse opposed to without recourse? Solution Answer to Q-1: (First Question) Qualitative Characteristics of Useful information are: (1) Relevance: It should be timely, predictive and provide feedback; (2) Reliability: It means it should be neutral, verifiable, and valid so that reflects substance over form; (3) Comparability: It means consistently using the same policies each year and uniform treatment within the industry. .

1. According to CICA Handbook section 1000 (ASPE), what are the â€œqualitative
characteristics of useful informationâ€•?
2. What is the difference between ASPE and IRFS characteristics of useful information?
3. What are the journal entries for transfering a note receivable with recourse opposed to without
recourse?
Solution
Answer to Q-1: (First Question)
Qualitative Characteristics of Useful information are:
(1) Relevance: It should be timely, predictive and provide feedback;
(2) Reliability: It means it should be neutral, verifiable, and valid so that reflects substance over
form;
(3) Comparability: It means consistently using the same policies each year and uniform treatment
within the industry.

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