HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

HIERARCHY OF ACCOUNTING INFORMATION QUALITATIVE CHARACTERISTICS IN FINANCIAL REPORTING

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...

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Bibliographic Details
Main Authors:	Claudia-Elena GRIGORAȘ-ICHIM, Lucia MOROŞAN-DANILĂ
Format:	Article
Language:	English
Published:	Editura Univeristatii "Stefan cel Mare" din Suceava 2016-06-01
Series:	USV Annals of Economics and Public Administration
Subjects:	Interim financial reporting accounting information
Online Access:	http://annals.seap.usv.ro/index.php/annals/article/view/850/792

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