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Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations

Author

Listed:
  • Gergana Tsoncheva

    (Varna University of Economics)

Abstract

The main objective of financial statements is to provide reliable information that clearly portrays the economic resources of an enterprise and the claims to those resources, and also any cha nges in them over a period of time. Financial reporting provides information that is useful to investors, creditors, and other users in making rational economic decisions. The qualitative characteristics of financial statements, such as true and fair view , understandability, reliability, relevance, comparability, and representational faithfulness, can be achieved through strictly observing the rules of accounting standards in evaluating the assets, the liabilities, and the equity of the enterprise.

Suggested Citation

  • Gergana Tsoncheva, 2012. "Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations," Business & Management Compass, University of Economics Varna, issue 1, pages 101-110.
    • Handle: RePEc:vrn:journl:y:2012:i:1:p:101-110
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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