جودة المعلومات المالية بين تعدد الصفات النوعية و اختلاف احتياجات المستخدمين

Abstract EN

This study aims to clarify the quality of financial information by presenting the concepts of the quality of financial information and indicating that its achievement is the best way to meet the different needs of users, as well as to highlight the extent to which the qualitative qualities of financial information contribute to achieving the highest quality through their qualitative characteristics.

the study concluded that the qualitative qualities of financial information are the qualitative characteristics that financial information must have in order to become useful and of quality.

through these qualitative qualities, the benefit and benefit of using financial information is achieved, together with the fact that these qualitative qualities serve as a strong basis for measuring and judging the quality of financial information.