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...

The entity’s “true and fair view” is reflected according to the financial position, the entity’s financial performance and the changes of the financial position and financial performance. The study undertaken by us will be based on the presentation of several accounting policies which...