Home  Journals  International Accounting  26(176) - 2011 July

Of disclosing of the importance information in the accounting (financial) reporting

Available online: 12 July 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

Qualitative characteristics of the accounting information are intended for studying of characteristics of the information which do its useful. These characteristics are considered as hierarchy of qualities among which the first value has utility for decision making. If the compromise between qualitative characteristics is inevitable, the professional judgement is required how in the best way to carry out a financial reporting task.

Keywords: importance, professional judgement, the accounting (financial) reporting

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ISSN 2311-9381 (Online)
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