THE COHERENCE OF IASB REQUIREMENTS REGARDING THE QUALITY OF FINANCIAL INFORMATION WITH THE NEEDS OF FINANCIAL ANALYSIS

Guni Claudia Nicoleta ()
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Guni Claudia Nicoleta: Spiru Haret University

Management Strategies Journal, 2023, vol. 59, issue 1, 50-54

Abstract: In this article we will present the need for quality financial information in a globalized economy. In the context of the international accounting harmonization phenomenon, the quality of financial and accounting information has improved considerably. The abundance of information allows organizations to increase their informational competitiveness parameters in relation to domestic and international competitors. Also, the characteristics of financial information will be presented from the perspective of the needs of financial analysis, because in order for the information to be useful in the managerial process, it must meet a number of main qualitative characteristics.

Keywords: characteristics of financial information; the utility of financial information; the production of financial - accounting information (search for similar items in EconPapers)
JEL-codes: G3 G32 G34 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:59:y:2023:i:1:p:50-57

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