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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 4, Number 2, Year 2016| CONVERGENCE EFFORTS ON THE ISSUE OF ACCOUNTING INFORMATION QUALITY CHARACTERISTICS | 
Download | | 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 | References:
1. Ernst & Young, Conceptual Framework: Objectives And Quality Characteristics, Appendix To IFRS Understanding Guide, Nr. 87, EYGM Limited, 2010;
2. Bebeleasa, M., Accounting Information And Its Users. A Study Of The Supply And Demand Of Accounting Information In Romania, Economic Management And Financial Markets, Vol 9/2014, Pp. 150 - 157;
3. Bordeianu, G., Radu. F., Paraschivescu D., Aspects Of Accounting Information System In The Context Of The Entity’s Management Process, Economy Tran Disciplinary Cognition, Vol 15, Nr. 1/2012, Pp. 143 - 149;
4. Domil, A., Artene, A., Gencia, A., Saplacan, S., Ursachi, A., Individual Efforts Of IFRS Adoption – Comparison Between Romania And The United States, Vol XVII, Editura Agroprint, Timisoara, ISSN: 1453 – 1410 (in Curs De Publicare)
5. Gheorghe, D., The Accounting Information Quality Concept, Economic Management And Financial Markets, Vol 6/2012, Pp. 326 - 336;
6. Ionascu, M., Ionascu, I., Scarin, M.,Minu, .M., Local Accounting Culture Facing Globalization: The Case Of Romania’s “Patrimoniality” Principle, Accounting And Management Information Systems, Vol. 9, Nr. 4/2010, Pp. 539 – 557;
7. Rusu, A., National And International Perspective On The Quality Of Accounting Information, Revista Tinerilor Economisti, 2013, Pp. 70 – 81;
8. Vatasoiu, C., Gheorghe, M., Motoniu, I., Boca, I., Informatia Contabila – Baza Analizei Financiare In Deciziile De Investitii, Analele Universitatii Constantin Brancusi, Seria Economie, Nr. 4/2010, Pp. 244 – 254;
9. Law No. 3055/2009 (Aprobarea Reglementarilor Contabile Conforme Cu Directivele Europene), Published In Monitorul Oficial, At 10th Of November, Year 2009;
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11. Rule Nr. 1606/2002 Consolidated With Rule Nr. 297/2008 Of The European Parliament And Of The Council (On The Application Of International Accounting Standards), Published In Official Journal, L97, P. 62, At 9th Of April, 2008;
12. “Accounting” Def., Barron’s Dictionary Of Business Terms, New York, 2nd Ed. 1994.
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