Intermediate Accounting, 11th Edition
Kings College London (KCL)
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Intermediate Accounting, 11th Edition
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FULL TEST BANK FOR 
Intermediate Accounting, 11th Edition 
 
 
 
Answer Key 
Test name: chapter 1 1) 
 
TERM	PHRASE	Term number that matches 
the phrase. 
1. Predictive value	Information is useful in projecting cash flows.	1 
2. Relevance	Pertinent to the decision at 
hand.	2 
3. Distribution to 
owners	Information is available prior 
to the decision.	5 
4. Confirmatory 
value	Decrease in equity due to transfers to owners.	3 
5. Timeliness	Information confirms 
expectations.	4 
2) 
 
TERM	PHRASE...
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