Relevance and reliability are two q

Relevance and reliability are two qualitative characteristics of accounting information, especially in the two constraints benefits outweigh the costs and the importance, relevance and reliability improvement to meet the needs of the information, which is useful for decision-making. However, the change relevance and reliability are often not in the same direction, increased relevance is often accompanied by a decrease in reliability, and vice versa, a contradiction of the unity of opposites relationship between the two. In the choice of accounting measurement attributes, such as disclosure of financial reports, this oppositional particularly evident, therefore accounting personnel often have to make the necessary trade-off between the two, in order to meet the decision-making needs of information users.