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The Quality Of Accounting Data – An Absolute Requirement

Author

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  • Cozma Ighian Diana

    () (Universitatea de Nord Baia Mare, Facultatea de Stiinte)

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

Suggested Citation

  • Cozma Ighian Diana, 2009. "The Quality Of Accounting Data – An Absolute Requirement," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 855-859, May.
  • Handle: RePEc:ora:journl:v:3:y:2009:i:1:p:855-859
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    File URL: http://steconomice.uoradea.ro/anale/volume/2009/v3-finances-banks-and-accountancy/145.pdf
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    More about this item

    Keywords

    qualitative characteristics; financial statements; IASB; FASB;

    JEL classification:

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

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