QUALITATIVE CHARACTERISTICS AS A RELIABLE TOOL FORASSESSING THE QUALITY OF ACCOUNTING INFORMATION: ANOVERVIEW STUDY

The accounting information contained in the βinancial reports is considered tobe of a quality if it possesses a set of characteristics. Professional organizationshave been concerned with the issuance of standards and the determinationof characteristics related to the quality of accounting information. This paperaimstoclarifythe dependabilityonthequalitativecharacteristicsofaccountinginformation as an indicator of the quality of accounting information. The his-torical approach is used for the purpose of this study. The paper revealed thatthe qualitative characteristics of accounting information are a dependable indi-cator of the quality of accounting information and useful for decision-making.