Relavance and reliance of accounting information
Ning Bao-ku · Journal of Liaoning Technical University · 2003
The relavance and reliance of accounting information has a direct effect not only on the choice of accounting policies and the development of measure basis but also on the evolution of financial report mode.The author argues from a new aspect of the relavance and reliance of accounting information and relationships between them.It pointed out that the coming of modern accounting stems from no relavance but reliance.Viewed through the current situation of China,accounting information reliance appears more obvious without neglecting the importance of relavance.