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Hierarchy Of Accounting Information Qualitative Characteristics In Financial Reporting

Author

Listed:
  • Claudia-Elena GRIGORA?-ICHIM

    (“ªtefan cel Mare” University of Suceava, Romania)

  • Lucia MOROªAN-DANILÃ

    (“ªtefan cel Mare” University of Suceava, Romania)

Abstract

The importance of the qualitative characteristics of information from the annual financial statements must not be ignored also within the interim financial statements, given that their development is determined primarily by the utility and appropriateness of information and data provided to internal and external users. This article focuses on those aspects of a qualitative nature that concentre on professional accountants in the preparation of financial reporting and the challenges they face are based on professional judgment. The article also compares the Romanian accounting framework with the European and international ones, regarding the treatment of qualitative characteristics of accounting information.

Suggested Citation

  • Claudia-Elena GRIGORA?-ICHIM & Lucia MOROªAN-DANILÃ, 2016. "Hierarchy Of Accounting Information Qualitative Characteristics In Financial Reporting," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 16(1(23)), pages 183-191, June.
    • Handle: RePEc:scm:usvaep:v:16:y:2016:i:1(23):p:183-191
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