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Information preferences of users of the reporting in market economy

depend, first of all, on recurrence of an economic conjuncture. So, the reality of a cost estimate of property of the economic subject, reflected as balance sheet indicators, is most claimed during the periods of lifting of economy and revival of equity markets against growing activity of merges of the various companies and absorption of one companies by others.
During this period acquires a special urgency possibility of current company assets to generate profit in the future, and reliability of finance results otdvigaetsja on the second plan.
The basic users of the reporting, for example, the present or potential investors, the information on value of assets and obligations of the economic subject for current or future date interests, first of all, and the information reflecting cost of fulfilment of bargains with assets and liabilities in the past, loses the urgency for these purposes. Thus essential significance the information considering influence of such factors, as inflation acquires, movement of capital markets, change of interest rates, rates of exchange and other factors. Investors according to the information on cost of those or other objects or a property complex of the enterprise as a whole make the decisions connected with various projects. Therefore for these purposes the information on last investments and their historical estimation loses the urgency. In such situation there is necessary an information on the future cash flows of the organisation and on the risks connected with them. In connection with importance of accepted decisions by results of an estimation for strategic development of the enterprise, corresponding demands are made to quality of the information of a similar sort.
The defining characteristic of the financial information reflected in the reporting in a cost measuring instrument, its materiality is
(Importance). It is impossible to name it in complete sense qualitative
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The information characteristic, it is a method of cutting off of the excessive data which are not influencing perception of the information by users without delay. Materiality of a cost estimate of objects of book keeping acquires an urgency in the conditions of availability of a wide margin in cost of objects as a result of use of those or other approaches to an estimation. Thus, the it is more difficult objects of book keeping, the the difference in their estimations has the big materiality.
The return situation with preferences of users develops during the business recession periods in the financial markets because of an economic situation in national, scale when the attention of users of the reporting concentrates on the companies having ability to support sufficient profitability at stable level. The given companies are more attractive to investments in comparison with the companies which property complex is evaluated on higher market stoimosti. \' Interests of users of the reporting in this situation qualities of profit and reliability of data about the sizes of incomes of the economic subject concern basically.;
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A source: Tujakova Zauresh Serkkalievna. METHODOLOGY And the ORGANIZATION of COST MEASUREMENT of the CAPITAL In BOOK KEEPING. 2008

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