Home  Journals  International Accounting  37(235) - 2012 October

Problem of quality of accounting information in Russian and International standards

Available online: 10 October 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The problem of today's business transparency is closely related to quality of information (data) formed in the financial (accounting) statements. The quality of accounting information is determined by the ability to meet the information needs of interested consumers taking into account the opportunity to make reasonable economic decisions. The needs of customers dealing with financial statements and analyzes the qualitative characteristics of accounting information are considered in the article.

Keywords: accounting (financial) reports, accounting information, quality, user, information system of accounting

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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