Abstracting and IndexingÐÈÍÖReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Professional judgement and its influence on performance offinancial condition
Available online: 16 November 2011 Subject Heading: On the way to international standards JEL Classification:
The reforming of the Russian accounting system in accordance with International Financial Reporting Standards has necessitated the use by Russian organizations of professional judgments. This article examines the influence of the professional judgments on the financial indicators of companies. Keywords: professional judgment, accounting and financial reporting standards, assessment, the financial (accounting) reporting, indicators of a financial condition |
ISSN 2311-9381 (Online)
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