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حسابداری - خصوصیات کیفی اطلاعات مالی

حسابداری

یکشنبه 10 خرداد 1388

خصوصیات کیفی اطلاعات مالی

نویسنده: ابراهیم علی پور   

خصوصیات كیفی مرتبط با محتوای اطلاعات: قابل اتكا بودن ، مربوط بودن

مربوط بودن: اطلاعاتی‌ مربوط‌ تلقی‌ می‌شود كه‌ برتصمیمات‌ اقتصادی‌ استفاده‌كنندگان‌ در ارزیابی‌ رویدادهای‌ گذشته‌،حال‌ یا آینده‌ یا تائید یا تصحیح‌ ارزیابیهای‌ گذشته‌ آنها مؤثر واقع‌ شود. اطلاعات مربوط باید دارای ارزش تاییدكنندگی و پیش بینی كنندگی باشند همچنین انتخاب‌ خاصه‌ای‌ كه‌ قرار است‌ در صورتهای‌ مالی‌ گزارش‌ شود باید مبتنی‌بر مربوط‌بودن‌ آن‌ به‌ تصمیمات‌ اقتصادی‌ استفاده‌كنندگان‌ باشد .

قابل اتكا بودن: اطلاعاتی قابل اتكاست كه دارای شرایط زیر باشد: كامل بودن، احتیاط، بی طرفی، بیان صادقانه، رجحان محتوا بر شكل

 

خصوصیات كیفی مرتبط با ارائه اطلاعات: قابل فهم بودن ، قابل مقایسه بودن

قابل فهم بودن: برای‌ اینكه‌ ارائـه‌ اطلاعات‌ مالی‌ قابل‌ فهم‌ باشد لازم‌ است‌ كه‌ اقلام‌ به‌نحوی‌ مناسب‌ در یكدیگر ادغام‌ و طبقه‌بندی‌ شود. در ضمن توان استفاده كنندگان از صورتهای مالی باید در حد آگاهی‌ معقولی‌ در مورد فعالیتهای‌ تجاری‌ و اقتصادی‌ و نحوه‌ حسابداری‌ باشد.

قابل مقایسه بودن:صورتهای مالی یك شركت باید با صورتهای مالی سالهای قبل و همچنین صورتهای مالی واحدهای تجاری مشابه خود قابل مقایسه باشد. برای این منظور رعایت ثبات رویه در بكار بردن روشهای حسابداری و همچنین افشای مناسب رویه های حسابداری و ارقام مقایسه ای مورد نیاز می باشد.

 

عوامل محدودكننده خصوصیات كیفی:ملاحظات منفعت و هزینه ، به موقع بودن ، موازنه بین خصوصیات كیفی

 

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