Qualitative characteristics of the accounting information under the conditions of using the information and communication technologies
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2017, Vol 5, Issue 84
Abstract
Annotation. The subject of the article is the qualitative characteristics of accounting information. The purpose of the study is to expand the list of qualitative characteristics of accounting information in accordance with the requirements of the information economy. Methodology of research. Methods of systematization and generalization were used in the article concerning studying of the international and national accounting standards. Findings. As a result of the research, the list of qualitative characteristics of accounting information was supplemented by a qualitative characteristic "data variability". Practical value. The restriction of a physically possible data accumulation was included in the restrictive characteristics.
Authors and Affiliations
Viktoriya Kulyk
Keywords
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