Publication:
Financial accounting information- utility in decision fundamentation

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/425
dc.creatorHlaciuc, Elena
dc.creatorVultur, Petronela
dc.date2020-09-10T12:05:59Z
dc.date2020-09-10T12:05:59Z
dc.date2017-11
dc.date.accessioned2023-11-13T20:54:54Z
dc.date.available2023-11-13T20:54:54Z
dc.descriptionHLACIUC Elena, VULTUR, Petronela. Financial accounting information- utility in decision fundamentation. 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. 53-62. ISBN 978-9975-75-895-6.
dc.descriptionThe development of accounting and, implicitly, the increase in the supply of information of this nature has been linked both by the theoreticians and by the practitioners in the field of increasing the demand of the products provided by it, coming from some users whose information needs depend on the economic, political, legal, social and cultural context in which it operates. Prior to presenting the financial and accounting information and its role in the entity's sustainable development, we consider it necessary to clarify some aspects of information in general and financial-accounting information in particular. Explaining the notion of information implies the necessity of a discussion between terms of data and information, which, many times, is confused in practice. Data are represented by words, figures, or signs that describe or reflect the most diverse facts and situations, forming the raw material on which the information is based. The information appears as a result of a complex process whereby certain data are attributed to the meaning of the state or dynamics of an object, phenomenon or event, in formal processing procedures. In a more concrete definition of information, it appears as a "news" or "message" about facts and events of any kind that must be understood, used and transmitted to facilitate the achievement of the goal. JEL: M41, M49
dc.formatapplication/pdf
dc.identifier978-9975-75-895-6
dc.identifier${dspace.ui.url}/handle/1234567890/425
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/425
dc.identifier.urihttps://cris.ase.md/handle/123456789/4943
dc.languageen
dc.publisherASEM
dc.subjectaccounting information
dc.subjectinformation needs
dc.subjectthe usefulness of information
dc.titleFinancial accounting information- utility in decision fundamentation
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Hlaciuc_E_Vultur_P_ conf_con_22.11.17.pdf
Size:
561.62 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate