FINANCIAL ACCOUNTING QUALITY AND ITS DEFINING CHARACTERISTICS
The importance ofhigh-quality financial statements is highlighted by the main standard-setting institutions activating in the field of accounting and reporting. These have issued Conceptual Frameworks which state and describe the qualitative characteristics of accounting information. In this qualita...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Romanian Foundation for Business Intelligence
2014-11-01
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| Series: | SEA: Practical Application of Science |
| Subjects: | |
| Online Access: |
http://seaopenresearch.eu/Journals/articles/SPAS_5_13.pdf
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