文章基本信息

标题：CONSIDERATIONS ON THE QUALITY OF INFORMATION IN PROFESSIONAL ACCOUNTANT’S ACTIVITY
其他标题：CONSIDERATIONS ON THE QUALITY OF INFORMATION IN PROFESSIONAL ACCOUNTANT'S ACTIVITY
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作者：Pascu, Ana Maria ; Horomnea, Emil
期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2013
卷号：13
期号：1
页码：192-200
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity primarily based on trust. The liberty of option granted to the professional accountant in applying specialized regulations imposed certain qualitative limits to the information created by him, summary conceived in the annual financial statements. In order to increase the users confidence in companies financial statements and in businesses also, a fundamental premise is to improve quality and liability in accounting practice and in audit.↓The aim of our paper is to present some considerations on the quality of financial - accounting information provided by financial statements. Anchored in the present state of knowledge, in our opinion such an approach means the essential premise for the development of a normal business activity primarily based on trust. The liberty of option granted to the professional accountant in applying specialized regulations imposed certain qualitative limits to the information created by him, summary conceived in the annual financial statements. In order to increase the users confidence in companies financial statements and in businesses also, a fundamental premise is to improve quality and liability in accounting practice and in audit.