The information about it is capable of making a difference in user decisions The information is representationally faithful, verifiable, and neutral The item has a relevant attribute that is measurable with sufficient reliability The item meets the definition of an element of financial statements

Relevance - The information about it is capable of making a difference in user decisions.

Reliability - The information is representationally faithful, verifiable, and neutral.

Measurability - The item has a relevant attribute that is measurable with sufficient reliability.

Definition -The item meets the definition of an element of financial statements.

The terms that are more important in user specification and the evaluation of the products of any company are the Relevance, measurability, reliability and definition. Relevance refers to the ability of an user to make difference in the decisions. It should be relevant to the product that they decide to purchase and their usability.

The product that we purchase must be reliable to the consumer. Thus, the product must be neutral to any conditions, must be verifiable and also trustworthy. The attribute that is associated with the reliability is the measurablity. The product or any item that satisfies the requirements or the specifications of that item in financial statements refers to the definition of that item.

this null effect is caused by a weak manipulation and ineffective internal validity. in a scientific study, as the one dr. morimoto is trying to perfom, internal validity refers to the confidence placed in the cause-effect relationship and to how well an experiment is done and able to eliminate confounding variables.