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(Understandability). , .
(Representational faithfulness). , - ( ).
(Conservatism). , .
(Reliability). , , .
(Neutrality). , .
(Completeness). , - .
(Consistency). .
(Predictive value). , .
(Verifiability). , , , .
(Timeliness). , .
(Comparability). , . .
(Materiality). , - .
(Bias). , ., , .
(Relevance). , , .
(Feedback value). , .