Quality of IFRS financial reporting: The role of accounting models in shaping informational usefulness
Keywords: financial information; principle-based accounting; professional judgement; accounting system; financial statements
Chief Accountant
LLC NMC “Global Account Audit”
01033, 20V Shota Rustaveli Str., Kyiv, Ukraine
https://orcid.org/0000-0001-5036-1603
nastya.gn07@gmail.com
Nelia Proskurina, Valentina Goncharova, Anastasia Konovalova
Keywords: financial information; principle-based accounting; professional judgement; accounting system; financial statements