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Capo /
Decision usefulness is an underlying concept in the production of accounting information. The Corporations law has a requirement that directors must ensure accounts show a ‘true and fair’ view of the operations of a company. The essential function and responsibility of directors of a corporation is to guarantee the objects of the business, as outlined in its charter, are practiced. A conceptual framework essential for financial accounting is vital since it could guide to consistent principles in addition to prescribing the nature, purpose, as well as restrictions of financial accounting along with ...
... either as relevant or else decision useful. Many experts have asserted that understandability is a necessary as well as fundamental characteristic of decision-useful knowledge relatively to an enhancing qualitative characteristic. Many accounting experts have raised arguments about true and fair or fair presentation has been raised some have supposed that it is not within also of itself a qualitative characteristic except that will upshot from relating the qualitative characteristics. It has in addition been emphasized that true and fair view as well as faithful illustration are the same. This means that for financial information to present a true and fair view or to present fairly is the same as faithful representation.
Decision usefulness in the production of accounting information.
The paper is about importance of decision usefulness in the production of accounting information to ensure accounts show a ‘true and fair’ view of the operations of a company.
Parametri
| linguaggio |  | inglese |
| numero di parole |  | 2222 (ca. 6 pagine) |
| qualità del contenuto |  | N/A |
| livello di linguaggio |  | N/A |
| prezzo |  | gratis |
| bibliografia |  | 22 |
Sommario
Introduction 1
Responsible decision making 1
Knowledge base for responsible decision making 1
How to promote responsible decision making 2
Decision usefulness of financial reporting ought to give information that: 3
Qualitative Characteristics of Accounting Information 3
Primary qualitative characteristics 4
Decision usefulness is key to the conceptual framework. 5
References 6
Anteprima della tesi: Decision usefulness in the production of accounting information.
IntroductionDecision usefulness is an underlying concept in the production of accounting information. The Corporations law has a requirement that directors must ensure accounts show a ‘true and fair’ view of the operations of a company. The essential function and responsibility of directors of a corporation is to guarantee the objects of the business, as outlined in its charter, are practiced. A conceptual framework essential for financial accounting is vital since it could guide to consistent principles in addition to prescribing the nature, purpose, as well as restrictions of financial accounting along with ...
... either as relevant or else decision useful. Many experts have asserted that understandability is a necessary as well as fundamental characteristic of decision-useful knowledge relatively to an enhancing qualitative characteristic. Many accounting experts have raised arguments about true and fair or fair presentation has been raised some have supposed that it is not within also of itself a qualitative characteristic except that will upshot from relating the qualitative characteristics. It has in addition been emphasized that true and fair view as well as faithful illustration are the same. This means that for financial information to present a true and fair view or to present fairly is the same as faithful representation.
Tesi presente nelle categorie
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Studi Finanziari
/Contabilità
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Studi Finanziari
/Report Finanziario
/Commenti
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