Communiquez avec les autres et partagez vos connaissances professionnelles

Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.

Suivre

أهم الشروط الواجب توافرها لتسجيل الأحداث التي تقوم بها الوحدة الاقتصادية؟

أهم الشروط الواجب توافرها لتسجيل الأحداث التي تقوم بها الوحدة الاقتصادية

user-image
Question ajoutée par Abanoup Awd
Date de publication: 2024/07/06
Faisal Roohi
par Faisal Roohi , Medical Operations Manager , Bayer

 

  • Relevance: The information recorded must be relevant to the decision-making process of users of the financial statements. This means that the information must be capable of influencing decisions.
  • Reliability: The information recorded must be reliable, meaning that it must be free from error and bias. This includes ensuring that the information is complete, accurate, and verifiable.
  • Understandability: The information recorded must be understandable to users of the financial statements. This means that the information must be presented in a clear and concise manner.
  • Comparability: The information recorded must be comparable to the information of other economic units. This means that the information must be prepared using consistent methods and assumptions.
  • Materiality: The information recorded must be material, meaning that it is important enough to influence the decisions of users of the financial statements.

 

More Questions Like This