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Financial information quality and it's defining characteristics

Show simple item record Lazari, Liliana Iavorschi, Irina 2020-09-11T11:07:09Z 2020-09-11T11:07:09Z 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/443
dc.description LAZARI, Liliana, IAVORSCHI, Irina. Financial information quality andit's defining characteristics. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 179-183. ISBN 978-9975-75-895-6. en_US
dc.description.abstract In any profession and especially in the field of accounting profession, due to the nature of its problems, in the context of the globalization of the world economy, it is necessary to lay it on fundamental principles intend to ensure high standards of professionalism and quality. The accounting practice follows a process from the collection of the data from the primary documents to the systematization of the information in the financial statements. The financial accounting information is made public by financial statements, the regulation of which in the Republic of Moldova and the world is very strict, considering the impact on the decisions that the users will take. The qualitative characteristics of financial information help identify types of information that may be useful to existing and potential investors, lenders and other creditors in the decisions they make on the reporting entity on the basis of its financial statements JEL: M41, A2 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject financial statements en_US
dc.subject users of information en_US
dc.subject professional judgment qualitative characteristics en_US
dc.subject National Accounting Standards en_US
dc.subject International Financial Reporting Standards en_US
dc.title Financial information quality and it's defining characteristics en_US
dc.type Article en_US

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