Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problem of quality of accounting information in Russian and International standards
Available online: 10 October 2012 Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS JEL Classification:
The problem of today's business transparency is closely related to quality of information (data) formed in the financial (accounting) statements. The quality of accounting information is determined by the ability to meet the information needs of interested consumers taking into account the opportunity to make reasonable economic decisions. The needs of customers dealing with financial statements and analyzes the qualitative characteristics of accounting information are considered in the article. Keywords: accounting (financial) reports, accounting information, quality, user, information system of accounting |
ISSN 2311-9381 (Online)
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