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Financial information quality and it's defining characteristics

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cris.sourceIdoai:irek.ase.md:1234567890/443
dc.creatorLazari, Liliana
dc.creatorIavorschi, Irina
dc.date2020-09-11T11:07:09Z
dc.date2020-09-11T11:07:09Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:52:44Z
dc.date.available2023-11-13T20:52:44Z
dc.descriptionLAZARI, Liliana, IAVORSCHI, Irina. Financial information quality andit's defining characteristics. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 179-183. ISBN 978-9975-75-895-6.
dc.descriptionIn any profession and especially in the field of accounting profession, due to the nature of its problems, in the context of the globalization of the world economy, it is necessary to lay it on fundamental principles intend to ensure high standards of professionalism and quality. The accounting practice follows a process from the collection of the data from the primary documents to the systematization of the information in the financial statements. The financial accounting information is made public by financial statements, the regulation of which in the Republic of Moldova and the world is very strict, considering the impact on the decisions that the users will take. The qualitative characteristics of financial information help identify types of information that may be useful to existing and potential investors, lenders and other creditors in the decisions they make on the reporting entity on the basis of its financial statements JEL: M41, A2
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/443
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/443
dc.identifier.urihttps://cris.ase.md/handle/123456789/4631
dc.languageen
dc.publisherASEM
dc.subjectfinancial statements
dc.subjectusers of information
dc.subjectprofessional judgment qualitative characteristics
dc.subjectNational Accounting Standards
dc.subjectInternational Financial Reporting Standards
dc.titleFinancial information quality and it's defining characteristics
dc.typeArticle
dspace.entity.typePublication
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