Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because...

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Bibliographic Details

Published in:	Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Main Author:	Herbei Ioana
Format:	Article
Language:	English
Published:	Sciendo 2015-05-01
Subjects:	accounting information financial reporting quality ifrs us gaap
Online Access:	https://doi.org/10.1515/sues-2015-0003