THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS
Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Mykolayiv National Agrarian University
2018-01-01
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Series: | Modern Economics |
Subjects: | |
Online Access: | https://modecon.mnau.edu.ua/issue/6-2017/UKR/horbach.pdf |