Advanced Search
MyIDEAS: Login

National And International Perspectives On The Quality Of Accounting Information38

Contents:

Author Info

  • Assist. Alina Rusu

    (“Alexandru Ioan Cuza” University Faculty of Economics and Business Administration Iasi, Romania)

Registered author(s):

    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.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://feaa.ucv.ro/RTE/018-09.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Revista Tinerior Economisti(The Young Economists Journal).

    Volume (Year): 1 (2012)
    Issue (Month): 18 (April)
    Pages: 70-81

    as in new window
    Handle: RePEc:aio:rteyej:v:1:y:2012:i:18:p:70-81

    Contact details of provider:
    Postal: Str. A.I. Cuza nr. 13, Craiova
    Phone: 004 0251 411317
    Fax: 004 0251 411317
    Email:
    Web page: http://feaa.ucv.ro/
    More information through EDIRC

    Related research

    Keywords: qualitative characteristics; relevance; reliability; understandability; comparability; IASB; FASB;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:aio:rteyej:v:1:y:2012:i:18:p:70-81

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ionascu Costel).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.