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...

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Bibliographic Details
Main Authors: S.L., L.P.
Format: Article
Language:English
Published: Zhytomyr Polytechnic State University 2021-12-01
Series:Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
Subjects:
Online Access:http://pbo.ztu.edu.ua/article/view/251912