Problematic issues of comparability as a qualitative characteristic of useful information in financial statements
As a result of globalization and the growth of international trade, the boundaries of business have expanded. The creation of uniform, globally applicable accounting standards should have enabled the comparability of financial reporting information. Users of financial statements need comparable and...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
Zhytomyr Polytechnic State University
2021-12-01
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Series: | Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу |
Subjects: | |
Online Access: | http://pbo.ztu.edu.ua/article/view/251912 |