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Basic Question 2 of 2

For the balance sheet, high financial reporting quality is indicated by

I. Consistency
II. Completeness
III. Unbiased measurement
IV. Materiality and Aggregation
V. Clear presentation

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I am using your study notes and I know of at least 5 other friends of mine who used it and passed the exam last Dec. Keep up your great work!
Barnes

Barnes

Learning Outcome Statements

describe indicators of balance sheet quality;

evaluate the balance sheet quality of a company;

CFA® 2025 Level II Curriculum, Volume 2, Module 14.