Some aspects regarding the quality of the accounting infirmation and its users

The accounting information is a corner stone when making appropriate managerial decisions and providing economic indicators to external contractors. To this end it is necessary that while keeping business accounts the enterprise should provide neutrality of the information coming from it, i.e., it s...

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Bibliographic Details
Date:2010
Main Author: Dochev, M.
Format: Article
Language:English
Published: Інститут економіки промисловості НАН України 2010
Series:Економічний вісник Донбасу
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Online Access:http://dspace.nbuv.gov.ua/handle/123456789/24017
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Journal Title:Digital Library of Periodicals of National Academy of Sciences of Ukraine
Cite this:Some aspects regarding the quality of the accounting infirmation and its users / M. Dochev // Економічний вісник Донбасу. — 2010. — № 4(22). — С. 226-230. — англ.

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Digital Library of Periodicals of National Academy of Sciences of Ukraine
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Summary:The accounting information is a corner stone when making appropriate managerial decisions and providing economic indicators to external contractors. To this end it is necessary that while keeping business accounts the enterprise should provide neutrality of the information coming from it, i.e., it should exclude one-sided gratification of the interests of certain groups of information users, if through a selection of a definite from of presentation it impacts the decisions and assessments made by them in view of reaching predetermined results and ramifications. Key words: accounting, information, quality, aspects.