THE QUALITY INCREASING OF INFORMATION IN THE FINANCIAL STATEMENTS. A REARRANGEMENT OF THE QUALITATIVE CHARACTERISTICS

THE QUALITY INCREASING OF INFORMATION IN THE FINANCIAL STATEMENTS. A REARRANGEMENT OF THE QUALITATIVE CHARACTERISTICS

The generalized practice of using some conceptual frameworks offers a higher quality of information, byestablishing specific criteria of reference.The qualitative characteristics are those features that give utility and value to the information presented in thefinancial statements. They are features...

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Bibliographic Details
Main Author: GĂDĂU LIANA
Format: Article
Language:English
Published: Academica Brâncuşi 2012-09-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
fundamental qualitative characteristics
the relevance
the faithful representation
enhancing qualitative characteristics
comparability
verification
opportunity
intelligibility
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2012-03/18_GADAU%20LIANA%20125-130.pdf

Internet

http://www.utgjiu.ro/revista/ec/pdf/2012-03/18_GADAU%20LIANA%20125-130.pdf

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