Home  Journals  International Accounting  10(208) - 2012 March

Professional judgment in accounting and its international harmonization

Available online: 15 March 2012

Subject Heading: Account problems

JEL Classification: 

The article describes the evolution of professional accounting judgments in relation to the Anglo-American, continental and national accounting models. Particular attention is paid to the peculiarities of individual perceptions of financial and economic categories through the lens of professional judgments. The prospects for the convergence of professional accounting are estimated in Russia with the world trends in this area.

Keywords: professional accounting judgments, quality of accounting integration, international and Russian standards, accounting reserves, risks

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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