The purpose of Statement of Financial Accounting Concepts No. 2, “Qualitative Characteristics of Accounting Information,” is to examine the…

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The purpose of Statement of Financial Accounting Concepts No. 2, “Qualitative Characteristics of Accounting Information,” is to examine the characteristics that make accounting information useful. The characteristics or qualities of information discussed in Concepts No. 2 are the ingredients that make information useful and are the qualities to be sought when accounting choices are made.What is the most important quality for accounting information as identified in Statement of Financial Accounting Concepts No. 2? Explain why it is the most important.

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