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The Coherence Of Iasb Requirements Regarding The Quality Of Financial Information With The Needs Of Financial Analysis

Author

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  • Guni Claudia Nicoleta

    (Spiru Haret University)

Abstract

In this article we will present the need for quality financial information in a globalized economy. In the context of the international accounting harmonization phenomenon, the quality of financial and accounting information has improved considerably. The abundance of information allows organizations to increase their informational competitiveness parameters in relation to domestic and international competitors. Also, the characteristics of financial information will be presented from the perspective of the needs of financial analysis, because in order for the information to be useful in the managerial process, it must meet a number of main qualitative characteristics.

Suggested Citation

  • Guni Claudia Nicoleta, 2023. "The Coherence Of Iasb Requirements Regarding The Quality Of Financial Information With The Needs Of Financial Analysis," Management Strategies Journal, Constantin Brancoveanu University, vol. 59(1), pages 50-54.
    • Handle: RePEc:brc:journl:v:59:y:2023:i:1:p:50-57
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    More about this item

    Keywords

    characteristics of financial information; the utility of financial information; the production of financial - accounting information;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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