THE USERS OF ACCOUNTING INFORMATION AND THEIR NEEDS
THE USERS OF ACCOUNTING INFORMATION AND THEIR NEEDS
Author(s): Dima Florin-ConstantinSubject(s): Economy
Published by: Editura Eurostampa
Keywords: relevance; comparability; verifiability; timeliness; understandability
Summary/Abstract: The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting information, it remains the most important substantiation source of economic decisions.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XIX/2013
- Issue No: 19
- Page Range: 200-204
- Page Count: 5
- Language: English