Home  Journals  International Accounting  47(197) - 2011 December

The content of the category of quality of financial statements

Available online: 16 December 2011

Subject Heading: REFORMING of REPORTING

JEL Classification: 

In this paper the main parameters of the quality system of financial statements included in the core of any system of management - goals and objectives, providing the basic functions, functional structures, organizational structures, information provision are provided. It is concluded that the quality of accounting information to determine how may be satisfied the information needs of interested users in terms of opportunities to make informed economic decisions.

Keywords: quality, accounting, accounting information, interested users of financial statements, quality control

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ISSN 2311-9381 (Online)
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