Horbach Tatiana, Drozd Serhiy, Fedoryk Pavlo, THEORETICAL BASIS FOR RESEARCH OF QUALITY OF ACCOUNTING INSTITUTIONS IN THE ACCOUNTING (FINANCIAL) REPORTS

Modern Economics

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关键词: quality;    information;    quality of accounting (financial) reporting;    quality of accounting information;    financial reporting;    quality problems.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Mykolayiv National Agrarian University

【 摘 要 】

Introduction. The main goal of changing accounting systems in different countries today is improving the quality of accounting information and achieving a high level of user confidence in accounting (financial) reporting. However, the diversity of user needs is not the main reason why the problem of improving the quality of accounting and reporting data remains relevant.

【 授权许可】

CC BY