FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS

The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualita...

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Bibliographic Details
Main Authors: Andra M. ACHIM, Anca O. CHIŞ
Format: Article
Language:English
Published: Romanian Foundation for Business Intelligence 2014-11-01
Series:SEA: Practical Application of Science
Subjects:
Financial accounting quality
Conceptual Framework
Qualitative characteristics
Reporting information
Online Access: http://seaopenresearch.eu/Journals/articles/SPAS_5_13.pdf

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