Uncertainty and quality of financial report information
Yao Yao · Journal of Shenyang Institute of Engineering · 2006
Researches the financial report by introducing the uncertainty.First,defines the uncertainty and the reason which the uncertainty comes from,the uncertainty of accounting mainly embodies in the accounting assumption,the environment and the norm of accounting.The influence of uncertainty on financial report is not only positive but also negative,aiming at negative influence should take some countermeasures,so as to improve the quality of accounting information.