出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The urgency of the given research is defined by the fact that the improvement of financial reporting quality which is the basic source for the conduction of enterprise's financial state and results of activity analysis is continuously connected to the efficiency of assets and liabilities, their quantification and classification. The purpose of the research is to consider the basic approaches to the definition of financial reporting quality, to reveal interrelation between professional accounting judgment regarding accounting objects and forecast value of information introduced to users.
关键词：quality;limits the quality of financial reporting prognostic value of information;the discounted cost;qualitative characteristics of information for professional accounting judgment international standards
