QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION

Statistika i Èkonomika

Hasan Al-Obaidi Ali Qasim¹ 

[1] Moscow State Universityof Economics, Statistics and Informatics (MESI);

关键词: бухгалтерская информация;    качественные характеристики;    финансовая отчетность;    бизнес-операции и событии;    лица принимающие решения;    accounting information;    qualitative characteristics;    financial statements;    business transactions and events;    decision-makers;   

DOI  :  10.21686/2500-3925-2014-2-17-20

来源: DOAJ

【 摘 要 】

Accounting information in order to beuseful must command a set of qualitativecharacteristics, which makes it useful in satisfying the need of various users group.

【 授权许可】

Unknown