THE QUALITY OF ACCOUNTING DATA – AN ABSOLUTE REQUIREMENT

Cozma Ighian Diana ()
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Cozma Ighian Diana: Universitatea de Nord Baia Mare, Facultatea de Stiinte

Annals of Faculty of Economics, 2009, vol. 3, issue 1, 855-859

Abstract: The large variety of uses that accounting products take, as well as their wide range of informational needs require that certain criteria be established, with regards to the quality of accounting data, and these criteria must be fully met. The concept of

Keywords: qualitative characteristics; financial statements; IASB; FASB (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2009:i:1:p:855-859

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