HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING
| Autor: | Claudia-Elena GRIGORAȘ-ICHIM, Lucia MOROŞAN-DANILĂ |
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| Jazyk: | angličtina |
| Rok vydání: | 2016 |
| Předmět: | |
| Zdroj: | USV Annals of Economics and Public Administration, Vol 16, Iss 1(23), Pp 183-191 (2016) |
| Druh dokumentu: | article |
| ISSN: | 2285-3332 2344-3847 |
| Popis: | The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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