Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Features of formation of professional judgment in conditions of application of the principles of account
Available online: 25 January 2014 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
The article discusses the various accounting principles and problems of its realization in accounting practices; analyzes the essence, purpose and dependence of professional judgment from the principles set out in national GAAP and IFRS; determines the accounting principles influence on professional accountant judgment Keywords: accountant professional judgment, international financial reporting standards, financial reporting, accounting principles |
ISSN 2311-9381 (Online)
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