NATIONAL AND INTERNATIONAL PERSPECTIVES ON THE QUALITY OF ACCOUNTING INFORMATION38

Assist. Alina Rusu
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Assist. Alina Rusu: “Alexandru Ioan Cuza” University Faculty of Economics and Business Administration Iasi, Romania

Revista Tinerilor Economisti (The Young Economists Journal), 2012, vol. 1, issue 18, 70-81

Abstract: The primary objective of general purpose financial reporting is to provide high-quality financial information about the reporting entity, useful for economic decision making. Qualitative characteristics of financial statements are the basic attributes that make sense of usefulness of accounting information. In the normalization and accounting doctrine, criteria for defining the concept of quality of accounting information are not identical, their selection and ranking being different. Our research aims to achieve a comparative analysis of the manner in how are discussed the qualitative characteristics of information contained in the financial statements in different referentials accounting - American, international, those of several countries in Europe and the Romanian.

Keywords: qualitative characteristics; relevance; reliability; understandability; comparability; IASB; FASB (search for similar items in EconPapers)
JEL-codes: M41 M48 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:aio:rteyej:v:1:y:2012:i:18:p:70-81

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