这一题讲的不是可理解性吗

问题如下：

Under the International Accounting Standards Board’s (IASB’s) Conceptual Framework, one of the qualitative characteristics of useful financial information is that different knowledgeable users would agree that the information is a faithful representation of the economic events that it is intended to represent. This characteristic is best described as:

选项：

A.

understandability.

B.

verifiability.

C.

comparability.

解释：

B is correct. Under the IASB’s Conceptual Framework, verifiability means that different knowledgeable and independent users would agree that the information presented faithfully represents the economic events that it is intended to represent.

A is incorrect. Understandability is the clear and concise presentation of information.

C is incorrect. Comparability allows users to identify and understand similarities and differences of items.