Directions for Improving the Quality of Accounting Information on Financial Results
Keywords:
accounting, financial reporting, accounting information, financial result, going concern, reliability
Abstract
In this article discusses the requirements for the quality of accounting information. The factors influencing the formation of accounting information in the preparation of financial statements have also been clarified. As a result of the study, the directions for improving the quality of accounting information were recommended.
References
1. International standard of accounting №1. Presentation of financial statements. www.iasplus.com
2. Ahmad Adel Jamil Abdallah. The impact of using accounting information systems on the quality of financial statements submitted to the income and sales tax department in Jordan. //European Scientific Journal. December, 2013 /SPECIAL/ edition vol.1
3. Bruce Pounder. Measuring Accounting Quality. // Strategic finance. May, 2013
4. Caraiman Adrian-Cosmin. Accounting information system - qualitative characteristics and the importance of accounting information at trade entities. // Annals of the “Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 1, volume II/2015
5. Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman. The Quality of Accounting Information: Relevance or Value-Relevance? // Asian Journal of Accounting Perspectives 12(1), 1-21
2. Ahmad Adel Jamil Abdallah. The impact of using accounting information systems on the quality of financial statements submitted to the income and sales tax department in Jordan. //European Scientific Journal. December, 2013 /SPECIAL/ edition vol.1
3. Bruce Pounder. Measuring Accounting Quality. // Strategic finance. May, 2013
4. Caraiman Adrian-Cosmin. Accounting information system - qualitative characteristics and the importance of accounting information at trade entities. // Annals of the “Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 1, volume II/2015
5. Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman. The Quality of Accounting Information: Relevance or Value-Relevance? // Asian Journal of Accounting Perspectives 12(1), 1-21
Published
2022-12-15
How to Cite
ugli, O. S. T., & Uktamovna, M. D. (2022). Directions for Improving the Quality of Accounting Information on Financial Results. International Journal on Economics, Finance and Sustainable Development, 4(12), 12-18. Retrieved from https://journals.researchparks.org/index.php/IJEFSD/article/view/3783
Section
Articles
