Abstract:
Accounting changed into from "science of accounts" to a logical tool
of knowledge based on a system of rules pertaining to values or ethics and on
a set of rules that thinking has to abide to achieve an objective.
The objective is to build a representation that provides an image that
is true to reality. The first way to theorize this conception is by accounting
principles. Our study undertakes to highlight the way general accounting
principles influence the quality of accounting information. The current
practice, emulative of generalization, implies the admeasurmeant of criteria
of reference to ensure a quality as high as possible of the accounting
information.
The qualitative characteristics are those witch grand utility to the
information presented in the financial statements. They are suitable to the
annealing through a conceptual frame and less to the annealing through an
accounting plan. They are configured in a hierarchy of qualities that link the
objectives of financial reporting and the requirements existent in the
standards. The useful information are delimited from the unuseful ones, in
order to be presented in the financial statements.
In this hierarchy an important position is occupied by the primary
characteristics: relevance and credibility. These are considered main
attributes and grand utility to the accounting information.
Nevertheless secondary characteristics are not neglectable:
comparability and intelligibility.
On the next level in this hierarchy we find the accounting principles.
Basically, this plied of qualitative characteristics ensures a
development and action frame for the accounting principles. The accounting
principles on the other hand ensure an action frame for the accounting
norms and settlements. This methodology of configuring the information
constitutes a new approach to respond to the necessity of proximity between
those who draw up the information and those who use it.
