The Users of Accounting Information and Their Needs

The range of accounting information users is a broad one, and it has different information needs, but the same quality requirements in terms of accounting information contained in the financial statements. Even if a number of criticisms and limitations can be brought and attributed to accounting information, it remains the most important substantiation source of economic decisions.

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Year of publication:	2013
Authors:	Florin-Constantin, DIMA
Published in:	Anale. Seria Stiinte Economice. Timisoara. - Facultatea de Ştiinţe Economice. - Vol. XIX.2013, May, p. 200-204
Publisher:	Facultatea de Ştiinţe Economice
Subject:	relevance \| comparability \| verifiability \| timeliness \| understandability

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Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011156726