Императивы системы качественных характеристик финансовой отчетности: международный и национальный аспекты
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2021-09-17 09:18
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GOLOCIALOVA, Irina. Императивы системы качественных характеристик финансовой отчетности: международный и национальный аспекты. In: Paradigme moderne în dezvoltarea economiei naţionale şi mondiale, 1-2 noiembrie 2019, Chisinău. Chişinău: Centrul Editorial-Poligrafic al USM, 2019, p. 14. ISBN 978-9975-142-57-1.
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Paradigme moderne în dezvoltarea economiei naţionale şi mondiale 2019
Conferința "Paradigme moderne în dezvoltarea economiei naţionale şi mondiale"
Chisinău, Moldova, 1-2 noiembrie 2019

Императивы системы качественных характеристик финансовой отчетности: международный и национальный аспекты


Pag. 14-14

Golocialova Irina
 
Молдавский Государственный Университет
 
Disponibil în IBN: 8 aprilie 2020


Rezumat

The provision of useful information on market participants and their transactions is essential for an orderly and efficient of System of Accounting and Financial Statements. Because the provision of information is essential to promote the stability and efficiency of the economic activity of the entity the quality of information as a high priority. Qualitative characteristics are those attributes that make the information provided in Financial Statements useful to its users. In context the article: systematized the impact of the system of qualitative characteristics on the financial reporting generation; substantiates the necessity to investigate of evolution of the system of qualitative characteristics; disclosed scheme application for qualitative characteristics according to Conceptual Framework IFRS; compared qualitative characteristics applied both in domestic and international practices; proved imperativeness the adaptation of qualitative characteristics according to IFRS for Moldavian organizations.

Cuvinte-cheie
imperative, qualitative characteristics, Useful information, System of Accounting, financial statements