The Users of Accounting Information and Their Needs

Florin-Constantin Dima
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Florin-Constantin Dima: Constantin Brâncoveanu University of Pite?ti, F.F.A. Pite?ti

Anale. Seria Stiinte Economice. Timisoara, 2013, vol. XIX, 200-204

Abstract: The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting information, it remains the most important substantiation source of economic decisions.

Keywords: relevance; comparability; verifiability; timeliness; understandability (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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Citations: View citations in EconPapers (1)

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