Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information

The article substantiates the necessity to investigate historical aspects of development of qualitative characteristics of accounting information concept. It analyses the most important documents regulating accounting published by governmental and professional organizations in the sphere of accounting (Basic Accounting Theory Regulation (1966.); Basic Accounting Concepts and Principles underlying financial statements of the entities (1970); Report of the Committee of Trubland (1973); Corporate Statement. Discussion Paper (1975); Financial regulation concept regulation 2 Qualitative characteristics of accounting information (1980); Conceptual framework for preparation and presentation of financial statements (1989); Accounting concept regulation 3 ‘Qualitative characteristics of financial information (1990); Financial accounting principles regulation (1999); Converged conceptual framework - IASB / FASB (2010); Conceptual framework for preparation and submission of financial statements ? AASB (2016.)), which ensure regulation of qualitative characteristics of accounting information. It determines three main stages of historical development of qualitative characteristics of accounting information concept.