Gubaidullina A.R.Graduate Student, Assistant of Department of Fiscal Accounting, Kazan Federal University, Kazan, Russian Federation ledi_albina@mail.ru
The financial reporting of an enterprise is the main source for the analysis of its financial performance and effect. The improvement of quality of such a reporting is inseparably linked with the assets-and-liabilities qualification, quantification and classification. The article describes the main approaches to defining the financial reporting quality, the interrelation between an accountant’s professional judgement on the objects of accounting and prognostic value of the information submitted to users.
Keywords: quality, quality limitations, fiscal accounting, information prognostic value, capitalized value, information qualitative characteristics, accountant’s professional judgment, international standards
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