TY JOUR TI Qualitative Characteristics of Financial Information: Are Changes Possible? KW information society KW Conceptual framework for the presentation of financial statements KW appropriateness KW fair presentation KW forecast value KW confirming value KW completeness KW neutrality JO Auditor AU Mislavskaya, N.A. PY 2020 IS 6 PB INFRA-M Academic Publishing LLC.