Principiile contabile şi calitatea informaţiei contabile

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.