Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
![]() |
![]() ![]() |
Ultima descărcare din IBN: 2024-06-10 22:10 |
Căutarea după subiecte similare conform CZU |
657.036 (2) |
Accountancy (953) |
![]() ШКУЛИПА, Людмила. Роль и значение МСФО в системе повышении качества бухгалтерского учета. In: EcoSoEn, 2021, nr. 1-2, pp. 64-71. ISSN 2587-344X. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
EcoSoEn | ||||||
Numărul 1-2 / 2021 / ISSN 2587-344X /ISSNe 2587-425X | ||||||
|
||||||
CZU: 657.036 | ||||||
JEL: M41 | ||||||
Pag. 64-71 | ||||||
|
||||||
![]() |
||||||
Rezumat | ||||||
This document expands on the understanding of International Financial Reporting Standards (IFRS) and their role in the quality accounting system. Based on the fact that in science there are many approaches to assessing quality in accounting, the study aimed to confirm the impact of IFRS on this quality by analyzing 101 research results of the impact of the adoption of IFRS on the quality of accounting and financial reporting. The results contain a classification of approaches to assessing the quality of accounting in the following groups: a) the importance of relevance; b) credit compliance; c) the ability to manage profits and d) the timeliness of recognition of losses. This study contains a combination of accounting and mathematical analysis and the method of grouping research results. In particular, IFRS is an important element of influence on accounting practice. As a result, a unified concept of “accounting quality” was proposed, and factors other than IFRS that could affect the quality of accounting and financial reporting were identified. |
||||||
Cuvinte-cheie quality accounting, IFRS, financial reporting, approach, relevance, Accounting system, качество бухгалтерского учета, МСФО, финансовая отчетность, подходы, релевантность, учетная система |
||||||
|