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。
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