umovestСтатистика и ЭкономикаStatistics and Economics2500-3925Plekhanov Russian University of Economics10.21686/2500-3925-2014-3-27-29umovest-420Research ArticleЭКОНОМИКАECONOMICSВОЗМОЖНОСТЬ ПРЕДОСТАВИТЬ ЛУЧШУЮ ИНФОРМАЦИЮ БУХГАЛТЕРСКОГО УЧЕТА ДЛЯ ПОЛЬЗОВАТЕЛЕЙTHE POSSIBILITY OF PROVIDING THE BEST ACCOUNTING INFORMATION FOR THE USERSАль-ОбайдиАли КасимAl-ObaidiAli Qasimalialobaidi_acc@yahoo.comМЭСИРоссияMoscow State University of Economics, Statistics and Informatics (MESI)University of Karbala - KarbalaRussian Federation201409082016032729Copyright © Аль-Обайди А.К., 20162016Аль-Обайди А.К.Al-Obaidi A.Q.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://statecon.rea.ru/jour/article/view/420

Бухгалтерская информация используется для внутренних и внешних целей. Чтобы быть полезной, бухгалтерская информация должна обладать рядом преимуществ, которыедаютполезность иценностьинформации, представленнойвфинансовойотчетности. Ипомочь бизнес-организациям достичь своих целей должным образом.

Accounting information is used for both internal and external purposes. To be useful the accounting information must possesssome advantages that give utility andvalue to the information presented in thefinancial statements and help the businessorganizations to achieve its goals properly.

бухгалтерский учетбухгалтерская информацияпреимущества бухгалтерской инфор мациибухгалтерская отчетностьпотребности пользователейAccountingAccounting informationthe advantages of accountinginformationAccounting reportsthe user needsReferencesGelinas Ulric J.; Dull, Richard B. and Wheeler, Patrick. , Accounting Information Systems , South- western publishing , 9th Edition ,USA , 2011, 685 pagesGelinas Ulric J.; Dull, Richard B. and Wheeler, Patrick. , Accounting Information Systems , South- western publishing , 9th Edition ,USA , 2011, 685 pagesGilbertson; Lehman and Passalacqua, Century 21 Accounting, South - Western college publishing , 9th Edition, USA , 2008 , 728 pagesGilbertson; Lehman and Passalacqua, Century 21 Accounting, South - Western college publishing , 9th Edition, USA , 2008 , 728 pagesHoggett; Medlin; Edwards; Tilling and Hogg, Financial Accounting, John Wiley & Sons, Inc, 8th Edition, Australia , 2012, 1130 pagesHoggett; Medlin; Edwards; Tilling and Hogg, Financial Accounting, John Wiley & Sons, Inc, 8th Edition, Australia , 2012, 1130 pagesHugh Coombs, David Hobbs and Ellis Jenkins, Management Accounting: Principles and Applications, SAGE Publications ,Inc. 1stEdition, 2005, 360 pagesHugh Coombs, David Hobbs and Ellis Jenkins, Management Accounting: Principles and Applications, SAGE Publications ,Inc. 1stEdition, 2005, 360 pagesPaul Bocij, Dave Chaffey, Andrew Greasley and Simon Hickie, Business Information Systems, prentice - hall, Inc, 3rd Edition, UK, 2006, 816 pagesPaul Bocij, Dave Chaffey, Andrew Greasley and Simon Hickie, Business Information Systems, prentice - hall, Inc, 3rd Edition, UK, 2006, 816 pagesPaul Bocij, Andrew Greasley and Simon Hickie, "Business Information Systems, prentice - hall, Inc, 4th Edition, UK, 2008, 736 pagesPaul Bocij, Andrew Greasley and Simon Hickie, "Business Information Systems, prentice - hall, Inc, 4th Edition, UK, 2008, 736 pagesWayne A. Label, Accounting For non-Accountants, Sourcebooks, Inc, 2ndEdition, USA, 2010, 225 pagesWayne A. Label, Accounting For non-Accountants, Sourcebooks, Inc, 2ndEdition, USA, 2010, 225 pageshttp://www.macmillan-caribbean.com/uploads/c4ca18cf-d2254f90-bf8b-b104cac28d33_Pages%20 from%20POA.pdfhttp://www.macmillan-caribbean.com/uploads/c4ca18cf-d2254f90-bf8b-b104cac28d33_Pages%20 from%20POA.pdfhttp://www.insidebusiness360. com/index.php/qualities-of-goodaccounting-information-16028/http://www.insidebusiness360. com/index.php/qualities-of-goodaccounting-information-16028/http://www.accountingtools. com/questions-and-answers/what-arethe-characteristics-of-useful-accounting-informatio.htmlhttp://www.accountingtools. com/questions-and-answers/what-arethe-characteristics-of-useful-accounting-informatio.html

The authors declare that there are no conflicts of interest present.