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...

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Bibliographic Details
Main Authors: Horbach Tatiana, Drozd Serhiy, Fedoryk Pavlo
Format: Article
Language:English
Published: Mykolayiv National Agrarian University 2018-01-01
Series:Modern Economics
Subjects:
Online Access:https://modecon.mnau.edu.ua/issue/6-2017/UKR/horbach.pdf