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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 4, Number 2, Year 2016

Author(s): Gencia Adrian Daniel
DOI: 10.4316/EJAFB.2016.422
Abstract: The issue of information quality is a key stone concept in the accounting world, as it supplies the ground for the decission making process. In the context of financial reporting convergence, this concept has went through a number of changes, in order to reach a general form understandable and suitable to all national accounting traditions aiming for IFRS adoption. The current paper presents the evolution of the concept, from its originating Anglo Saxon form, to the continental approach; offering at the same time an overall picture of the current generally accepted classes of characteristics and stages of adoption in the western world.
Keywords: Accounting Information, Quality Characteristics, FASB, IFRS
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