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Vinnitsa, Ukraine

Number of publications: 1

Summary: The analysis of approaches to improving quality characteristics of accounting information. Grounded inability to use transparency as qualitative characteristics of accounting information in the context of the development of convergent positions conceptual framework. Identified and substantiated three main proposals for the further development of the qualitative characteristics of accounting information.

Key words: conceptual framework, qualitative approach to accounting, accounting information quality, qualitative characteristics of accounting information.


Branch of science: Economic sciences
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