Which of the following is not a quality of understandability?

Question

Quizplus · Accepted Answer

Understandability in financial reporting refers to the quality of information that enables users to comprehend its meaning. The correct choices, A) Users ability, B) Aggregation, and C) Classification, all relate to making financial information understandable by considering the user's ability to understand, summarizing information, and organizing it into categories, respectively. D) Confirmatory value, however, is a quality related to the usefulness of financial information in confirming or correcting past predictions, not directly to its understandability.

Which of the Following Is Not a Quality of Understandability