Качествени характеристики на полезната финансова информация
Qualitative Characteristics Of Useful Financial Information

Author(s): Nadezhda Popova-Yosifova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: IAS; financial statements; qualitative characteristics.
Summary/Abstract: The qualitative characteristics of useful financial information are regulated in the Conceptual Framework for Financial Reporting adopted by the International Accounting Standards Board (IASB). This report examines the main and additional features and discusses their presence in the European and national legal framework on accounting and financial reporting.

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