Gluschenko A.V. QUALITY INFORMATION IMPROVEMENT ON THE BASIS OF INTERNAL ACCOUNTING STANDARTIZATION PROCEDURES IN HOLDING TYPE INTEGRATED FORMATIONS

Gluschenko A.V.

Doctor of economic sciences, Professor, Head of Accounting, Analysis and Audit department, Volgograd State University ( This email address is being protected from spambots. You need JavaScript enabled to view it. )


Annotation: The author has worked out a qualitative accounting information system to specify its variations in servicing accounting and user target requests and defined the notions of the account information quality, quality criteria and quality level. Advantages of internal standardization in accounting and book-keeping are pointed out as factors of quality information increase in the holding company and a three-level system of internal accounting norm-setting is presented.

Key words: quality characteristics hierarchy, accounting information quality, quality criteria, quality level, local norm-setting, internal standards, financial accounting, managerial accounting, tax accounting, consolidated accounts.

 

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QUALITY INFORMATION IMPROVEMENT ON THE BASIS OF INTERNAL ACCOUNTING STANDARTIZATION PROCEDURES IN HOLDING TYPE INTEGRATED FORMATIONS by Gluschenko A.V. is licensed under a Creative Commons Attribution 4.0 International License.
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