دانلود رایگان پاورپوینت کیفیت اطلاعات حسابداری (انگلیسی)

Generally Accepted Accounting Principles – Qualities of Accounting Information
Hierarchy of Qualitative Information
Objectives of Financial Information
Primary Qualities of Accounting Information
RelevanceSecondary Qualities of Accounting Information
Comparability
Questions for Understanding and Discussion

Objectives of Financial Information
To provide useful, understandable information to users of financial statements for decision making

For present and potential investors and creditors and other users in making rational investment, credit, and similar decisions

To help present and potential investors and creditors and other users to assess the amounts, timing, and uncertainty of prospective cash receipts
To inform users about the
economic resources of an enterprise;
the claims to those resources (obligations);
the effects of transactions, events, and
circumstances that cause changes in resources and claims to those resources