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SM ISO690:2012 BAJEREAN, Eudochia. Concepte şi exigenţe privind informaţia contabilă. In: 25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic, 23-24 septembrie 2016, Chișinău. Chișinău, Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2016, Vol.4, pp. 11-14. ISBN 978-9975-75-834-5. |
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25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic Vol.4, 2016 |
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Conferința "25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic" Chișinău, Moldova, 23-24 septembrie 2016 | ||||||
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The purpose of this article is to mention the importance of accounting information in decisionmaking process and needs of the users. Accounting information is relevant if it helps users of the financial statements in predicting future trends of the business (predictive value) or confirming or correcting any past predictions they have made (confirmatory value). When the relevance of accounting data in business decision-making is gathered and accepted, then the management of the entity and other users can better utilize the critical business information being generated each day by accounting department. |
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Cuvinte-cheie contabilitate, informaţie financiară, utilizatori, decizie |
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Dublin Core Export
<?xml version='1.0' encoding='utf-8'?> <oai_dc:dc xmlns:dc='http://purl.org/dc/elements/1.1/' xmlns:oai_dc='http://www.openarchives.org/OAI/2.0/oai_dc/' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd'> <dc:creator>Bajerean, E.</dc:creator> <dc:date>2016</dc:date> <dc:description xml:lang='en'><p><em>The purpose of this article is to mention the importance of accounting information in decisionmaking process and needs of the users. Accounting information is relevant if it helps users of the financial statements in predicting future trends of the business (predictive value) or confirming or correcting any past predictions they have made (confirmatory value). When the relevance of accounting data in business decision-making is gathered and accepted, then the management of the entity and other users can better utilize the critical business information being generated each day by accounting department.</em></p></dc:description> <dc:source>25 de ani de reformă economică în Republica Moldova: prin inovare şi competitivitate spre progres economic (Vol.4) 11-14</dc:source> <dc:subject>contabilitate</dc:subject> <dc:subject>informaţie financiară</dc:subject> <dc:subject>utilizatori</dc:subject> <dc:subject>decizie</dc:subject> <dc:title>Concepte şi exigenţe privind informaţia contabilă</dc:title> <dc:type>info:eu-repo/semantics/article</dc:type> </oai_dc:dc>