European Council on 25 June 1996 and is an internationally applicable accounting framework that allows analytical and detailed …

Extremely useful in decisions making, real, clear, complete, credible and relevant accounting information are essential … to the management. Financial accounting provides financial - accounting information publishing the financial statements … accounting is considered as a relevant and reliable source of information if it is adapted to the investement decision, collects …

researchers and practitioners. Economic added value, its main indicator, cannot express what may be considered in accounting terms …