CONSIDERATIONS ON THE TREATMENT OF QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION AT THE INTERNATIONAL LEVEL AND IN VARIOUS NATIONAL ACCOUNTING SYSTEMS
The qualitative characteristics of accounting information presented by financial-accounting reports represent a concept which was subsequently introduced in the national legal accounting framework and, as a rule, the national conceptual frameworks represent the documents by means of which these qual...
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| Format: | Article |
| Language: | English |
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University of Bacău
2014-07-01
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| Series: | Studies and Scientific Researches: Economics Edition |
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| Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/257 |