The qualitative characteristics of financial reporting information are the bridge between user-oriented objective of financial reporting and measurement attributes.
财务报告信息质量特征是用户导向的财务报告目标与计量属性选择之间的桥梁。
Qualitative characteristics of accounting information are the bridge of accounting objective and the measure of it.
会计信息质量特征是由会计目标和会计环境影响的。
Tmeliness is one of the most important qualitative characteristics of accounting information.
及时性是上市公司信息披露的重要质量特征要求。
There are still some deficiencies in Chinas qualitative characteristics of accounting information compared with that of American and IASC, therefore it is necessary to reconstruct it.
与美国和国际会计准则委员会的会计信息质量特征相比较，我国的会计信息质量特征还存在诸多不足，有必要重新构建。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.
最后，指出数据库技术的应用与会计进一步结合的方向是REA会计模式，并对未来会计模式和未来会计信息的质量要求进行展望。
In the end, narrate that the father direction of database technology used in accounting is REA accounting model and look forward to the future qualitative characteristics of accounting information.
最后，指出数据库技术的应用与会计进一步结合的方向是REA会计模式，并对未来会计模式和未来会计信息的质量要求进行展望。
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