• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Accounting and Economics Studies >Quality of financial reporting: approaches to measuring
【24h】

Quality of financial reporting: approaches to measuring

机译：财务报告的质量：衡量方法

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

Financial reporting must meet many criteria to be considered high quality because it is the quality of information that determines the viability of future strategic decisions. The article investigates the essence of the concept of "quality" and "quality of financial infor-mation", and defines indicators and criteria of the financial reporting quality. As for the quality of the financial reporting, it is found that the latter is a structured reflection of financial condition and financial results of the entity, therefore, can be regarded as a set of components: quality of the financial information; quality of presentation of the financial information. It was found that the quality of the reporting of financial information is evaluated using a system of indicators that are qualified by the Financial reporting framework as the qualitative characteristics of useful financial information and National Accounting Statement (standard) 1 as the qualitative characteristics of financial reporting. In terms of formalization (presentation within the legislation forms) of the financial information presentation in Ukraine, we can speak of quality only in respect of the notes to the financial statements. It has been established that quality assessment indicators of presenting the financial information in the notes may be: readability of the information, visualization of the representation. Research of the quality requirements for the financial statements (information) of the participating countries of the former Soviet Union has identified many variations, but the most commonly used features are relevance, reliability, comparability and understandability. It is indicated that most post-Soviet countries, including Ukraine, gradually bring its legislation on the regulation of financial statements in conformity with IFRS. But there are still many unresolved differences, chief among which are the qualitative characteristics of the financial statements that should provide the information needs of different user groups.
机译：财务报告必须满足许多标准才能被认为是高质量的，因为信息的质量决定着未来战略决策的可行性。本文研究了“质量”和“财务信息质量”概念的实质，并定义了财务报告质量的指标和标准。至于财务报告的质量，发现后者是财务状况和实体财务结果的结构化反映，因此，可以将其视为一组组成部分：财务信息的质量;财务信息的质量。财务信息表示的质量。结果发现，财务信息报告的质量是通过一套指标体系进行评估的，该指标体系被财务报告框​​架确认为有用财务信息的定性特征，并以国家会计报表（标准）1作为财务报告的定性特征。 。关于乌克兰财务信息表述的形式化（以立法形式进行表述），我们只能说关于财务报表附注的质量。已经确定在票据中呈现财务信息的质量评估指标可以是：信息的可读性，表示的可视化。对前苏联参与国财务报表（信息）的质量要求的研究已经确定了许多变体，但是最常用的功能是相关性，可靠性，可比性和可理解性。据指出，包括乌克兰在内的大多数后苏联国家都逐渐按照IFRS制定了有关财务报表监管的立法。但是仍然存在许多未解决的差异，其中主要的是财务报表的质量特征，这些特征应提供不同用户组的信息需求。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号