文章基本信息

标题：THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT FOR CREDIBLE BOOK-KEEPING
本地全文：下载
作者：Cozma Ighian Diana
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of quality of the accounting data differs within various norms issued by accounting regulation organizations, and such differences are visible particularly in that which concerns the selection and hierarchical organization of qualitative characteristics.
关键词：qualitative characteristics, financial statements, IASB, FASB