期刊名称：Journal of Knowledge Management, Economics and Information Technology
印刷版ISSN：2069-5934
出版年度：2014
卷号：4
期号：4
出版社：ScientificPapers.org
摘要：The approach of this topic suggested to us by the fact that currently, it persists a controversy regarding the elements that influence decisively the qualitative characteristics of useful financial information. From these elements, we remark accounting models and concepts of capital maintenance in terms of the accounting result, which can be under the influence of factors such as subjectivity or even lack of neutrality.
关键词：accounting information ; accounting models ; accounting policies ; accounting principles ; accounting result ; current cost ; depreciation ; evaluation ; fair value ; historical cost ; present value ; realizable value
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