期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2010
卷号：10
期号：1
语种：English
出版社：Ovidius University Press
摘要：Quality requirements of accounting information can be derived implicitly from the fundamental principles of accounting practices stipulated under the Law of accounting. Based on such legal frame,according to which the accounting should give an accurate picture of economic reality,we can conclude that quality accounting information is information obtained by the rules on property valuation and other accounting rules and principles. Quality is defined by a set of attributes that determines the usefulness of information in decision making. The four main features are: comprehensibility,relevance (significance),credibility (reliability) and comparability. In its search for a true image,accounting can and should produce qualitative improvements in its information supply. Growing demands of internal and external users require such improvement.
