Match the appropriate enhancing qualitative characteristic and fundamental qualitative characteristic with the appropriate definition verifiability timeliness separate-entity assumption relevance going-concern assumption understandability The assumption that an entity will continue operating normally for the foreseeable future. The ability to check financial information for accuracy, completeness, and reliability. Holds that the business activities of the reporting entity are separate from the activities of its owners. The need to report accounting information to users in time for it to influence their decisions. The need to clearly and concisely classify and present financial information so that reasonably knowledgeable and diligent users of the information can understand it. A fundamental qualitative characteristic of accounting information that requires that accounting information have predictive value, confirmatory value, or both, and is material. square square square square square square