Representational faithfulness
- Representational faithfulness
Representational faithfulness is an attribute that, along with verifiability and neutrality, is among the three ingredients of reliable information. As the Securities Exchange Commission notes, "a map's representational faithfulness may be determined by how well the map describes the coastline." [ [http://www.sec.gov/news/speech/spch356.htm SEC Speech: High Quality Financial Reporting (L. Turner) ] ] Accounting concept statement #2 defines representational faithfulness as "correspondence or agreement between a measure or description and the phenomenon that it purports to represent." [ [http://www.nysscpa.org/cpajournal/2004/804/perspectives/p6.htm Accounting for Stock-Based Compensation: A Simple Proposal ] ]
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