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Essential Attributes of the Accounting Information in Applying The Financial Reporting Differences Between Ifrs and us Gaap

In the context of the development of information, the main role of financial reporting is threatened by alternative sources of information that users use. However, the main source of information for decision-makers remain the accounting information relaxed from synthesis financial reporting, because...

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Hovedforfatter: Herbei Ioana
Format: Artigo
Sprog:Inglês
Udgivet: Sciendo 2015-05-01
Serier:Studia Universitatis Vasile Goldis Arad, Seria Stiinte Economice
Fag:
accounting information
financial reporting
quality
ifrs
us gaap
Online adgang:https://doi.org/10.1515/sues-2015-0003
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