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Qualitative characteristics of accounting information and its impact in the assessment of war damage (A field study in the General Company for the manufacture of batteries) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 75, 2018, Pages 37-54 | ||
| Author | ||
| M. M. Zainab Abbas Hamidi | ||
| Abstract | ||
| The financial reports* have been a window which the others informed about the financial center of the company. And accounting faced a problem with, how to preparation the financial reports under the results of the war, including part or whole characteristics of accounting values as economic damages The characteristics of information are in the second level of theoretical framework for financial accounting and considered as a basic bases in reparation reports, and divided into main and subordinate characteristics. The values of damages need to part or whole these characteristics because missing and damage the sources of date (files and documents) and human beings who has high experiences and qualification. The activities have stopped for a long time and the difference between real values and existence values for many reasons From here the idea of the research appeared to answered the follow question Does the quality characteristics for accounting information provided in values of damages or not? *financial reports idiom will appear in the research more than financial statments | ||
| Keywords | ||
| The center of economic | ||
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