THE USERS OF ACCOUNTING INFORMATION AND THEIR NEEDS Cover Image

THE USERS OF ACCOUNTING INFORMATION AND THEIR NEEDS
THE USERS OF ACCOUNTING INFORMATION AND THEIR NEEDS

Author(s): Dima Florin-Constantin
Subject(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.

  • Issue Year: XIX/2013
  • Issue No: 19
  • Page Range: 200-204
  • Page Count: 5
  • Language: English