Development of Financial Reporting Principles
Abstract
The paper discusses the link between the principles of financial reporting and informational needs of users who provide limited resources to the entity. It is argued that development of economic environment has led to the shift in resources, that are limited, and consequently has changed the primary user of financial reporting. This change is to be reflected in financial reporting principles as its aim is satisfaction of users' informational needs.Downloads
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Published
2014-11-10
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Articles
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
How to Cite
Development of Financial Reporting Principles. (2014). Mediterranean Journal of Social Sciences, 5(24), 38. https://www.richtmann.org/journal/index.php/mjss/article/view/4931