RELIABILITY OF INFORMATION PROVIDED IN THE FINANCIAL REPORT.
For financial information to be useful and meaningful, information from one reporting period must be comparable with that from another reporting period. Users should be aware of the accounting policy used by the entity in preparing financial statements, any changes to that policy, and the consequences of such changes.
Publication Details
- Journal
- Zenodo (CERN European Organization for Nuclear Research)
- Published
- 2024-09-14
- DOI
- https://doi.org/10.5281/zenodo.13762652
- Primary Topic
- Accounting Theory and Financial Reporting
- Type
- article
- Field-Weighted Citation Impact
- 0.00