dc.contributor.author |
Alseeh, Abd Alhameed Manae |
|
dc.date.accessioned |
2018-07-31T07:09:20Z |
|
dc.date.available |
2018-07-31T07:09:20Z |
|
dc.date.issued |
2005-05-01 |
|
dc.identifier.issn |
2210-1454 |
|
dc.identifier.uri |
https://journal.uob.edu.bh:443/handle/123456789/1512 |
|
dc.description.abstract |
The main function of accounting is to provide information about the activities of the economic entities. The in formation is intended to be useful in making decisions. Although we believe it is difficult to determine the information needs of the users, but we can prepare general-purpose financial statements, so every category of the users can use what they think appropriate for their decisions. This speech well be acceptable if that information is relevance& reliable. The financial statements prepared in accordance with generally accepted principles, ignore the prices changes, which increase from period to another. Therefore, accounting accountants must take in to consideration inflation rates. This study examines the extent to which accounting principles, especially historical cost principle, are appropriate for decision making and to present the alternative principles, and the impact of inflation on relevance and reliability of financial statements. |
en_US |
dc.language.iso |
ar |
en_US |
dc.publisher |
University of Bahrain |
en_US |
dc.rights |
Attribution-NonCommercial-ShareAlike 4.0 International |
* |
dc.rights.uri |
http://creativecommons.org/licenses/by-nc-sa/4.0/ |
* |
dc.subject |
Accounting Information |
|
dc.subject |
Relevance |
|
dc.subject |
Reliability |
|
dc.title |
The Impact of Inflation on Relevance& Reliability Of Accounting Information in Published Financial Statements. |
en_US |
dc.type |
Article |
en_US |
dc.identifier.doi |
http://dx.doi.org/10.12785/AJA/080103 |
|
dc.volume |
08 |
|
dc.issue |
01 |
|
dc.source.title |
The Arab Journal of Accounting |
|
dc.abbreviatedsourcetitle |
AJA |
|