期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2016
卷号：16
期号：1
页码：183-191
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.
