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After you have completed the required Reading, respond to the following questions in your initial response: What is the most important quality for accounting information as identified in Statement of Financial Accounting Concepts No. 6? Explain why it is the most important. What is the most important quality for accounting information as identified in Statement of Financial Accounting Concepts No. 8? Explain why it is the most important. Additional possible topics to include in your discussion: Identify and discuss the benefits that can be expected to be derived from the FASB’s conceptual framework study. SFAC No. 6 and No. 8 describe a number of key characteristics or qualities for accounting information. Briefly discuss the importance of understandability, relevance, and reliability for finan­cial reporting purposes.

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