THE COHERENCE OF IASB REQUIREMENTS REGARDING THE QUALITY OF FINANCIAL INFORMATION WITH THE NEEDS OF FINANCIAL ANALYSIS
Autor (i): Guni Claudia Nicoleta
JEL: G3; G32; G34
Cuvinte cheie: characteristics of financial information, the utility of financial information, the production of
financial - accounting information
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.
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.
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