Incursiune în istorie privind definirea calităţii informaţiei contabile în ţara noastră

Abstract

Ideally, financial statements should reflect an accurate picture of a company’s financial condition and performance. The information should be useful both to assess the past and predict the future. The sharper and clearer the picture presented through the financial data and the closer that picture is to financial reality, the higher is the quality of the financial statements and reported earnings. Many opportunities exist for management to affect the quality of financial statements. Thus, the accounting information has to respect the quality condition. The opinion of auditors depends to accounting information quality. The international accounting conceptual framework presents the qualitative characteristics of accounting information: understandability, relevance, reliability, and comparability. Understandability implies not only that selected information must be intelligible, but also that the users can understand it. Relevance means selecting the information most likely to aid users in their economic decisions. Reliability implies that the accounting is directed toward the common needs of users, rather than the particular needs of specific users. Comparability implies that differences should not be the result of different financial accounting treatments. In Romania, the accounting low was stipulated a few think about the quality accounting information. Recent, the quality of accounting information was redefined, that is on improved thanks to international financial reporting standards. In this study we analyze the evolution of quality accounting information in our country for the theoretical examples and we propose the solutions for improved it. The research results manage to next conclusion: it isn’t exists a standard hierarchy of accounting information quality characteristics. The international accounting frameworks present the different points of view.