QUALITATIVE CHARACTERISTICS OF ACCOUNTING INFORMATION

Abstract

Accounting information in order to beuseful must command a set of qualitativecharacteristics, which makes it useful in satisfying the need of various users group.

Keywords

• бухгалтерская информация
• качественные характеристики
• финансовая отчетность
• бизнес-операции и событии
• лица принимающие решения
• accounting information
• qualitative characteristics
• financial statements
• business transactions and events
• decision-makers