haku: @indexterm FINANCIAL ACCOUNTING / yhteensä: 306
viite: 53 / 306
| Tekijä: | Mueller, G. G. |
| Otsikko: | Qualitative Characteristics of Financial Accounting Standards |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1999 : SONDERHEFT 41, p. 143-165 |
| Asiasana: | FINANCIAL ACCOUNTING ACCOUNTING STANDARDS QUALITATIVE RESEARCH |
| Kieli: | ger |
| Tiivistelmä: | A sound underlying conceptual framework will guide a stan- dard setter in developing high-quality accounting standards. Evidence that an accounting standard will produce decision- useful information that meets the objectives of financial reporting is provided if the information required by the standard is relevant, reliable, neutral, comparable and con- sistent. Accounting standards need to be unambiguous so that pre- parers, auditors, securities regulators, and users reach si- milar conclusions about what is required by the standards. Vague, imprecise, or cursory language inevitably produces the implicit accounting alternatives discussed above. Clarity is particularly critical for international accoun- ting standards, which must overcome language and cultural barriers to be applied in many different countries. |
SCIMA