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International Finance and Accounting

Abstract

Ensuring the transparency of the activities of economic entities in the process of modernizing the country's economy and integrating into the world community is considered one of the most significant issues. In this process, the actual problems are considered to be the correct formulation of accounting in business entities, the preparation of financial statements based on international standards. Timely and systematic setting of these processes contributes to the improvement of the quality of accounting information. Ensuring the improvement of the quality of accounting information will serve to make the right and optimal management decisions for external and internal users. In this article discusses the requirements for the quality of accounting information. The factors influencing the formation of accounting information in the preparation of financial statements have also been clarified. As a result of the study, the directions for improving the quality of accounting information were recommended.

References

1. International standard of accounting №1. Presentation of financial statements. www.iasplus.com 2. Ahmad Adel Jamil Abdallah. The impact of using accounting information systems on the quality of financial statements submitted to the income and sales tax department in Jordan. //European Scientific Journal. December, 2013 /SPECIAL/ edition vol.1 3. Bruce Pounder. Measuring Accounting Quality. // Strategic finance. May, 2013 4. Caraiman Adrian-Cosmin. Accounting information system - qualitative characteristics and the importance of accounting information at trade entities. // Annals of the “Constantin Brâncuşi” University of Târgu Jiu, Economy Series, Issue 1, volume II/2015 5. Nasrin Azar, Zarina Zakaria, Noor Adwa Sulaiman. The Quality of Accounting Information: Relevance or Value-Relevance? // Asian Journal of Accounting Perspectives 12(1), 1-21 6. Nubia Isabel Diaz Ortega, Juan Manuel Villamizar Ramirez. The use of accounting information system as guidance for the decision-making in Cucuta SMEs.// Revista ESPACIOS. Vol. 38 (№ 41), 2017. Page. 2 7. Nur Zeina Maya Sari, Djumhana Purwanegara. The Effect of Quality Accounting Information System in Indonesian Government (BUMD at Bandung Area). //Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.7, No.2, 2016 8. Yudinseva L.A. Problema kachestva buxgalterskoy informatsii v rossiyskix i mejdunarodnыx standartax. // Mejdunarodnыy buxgalterskiy uchet, 37 (235) – 2012

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