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International Accounting
 

Use of professional judgement at formation of the registration-analytical information on incomes of the organization for the accounting administrative reporting

Vol. 14, Iss. 27, JULY 2011

Available online: 14 July 2011

Subject Heading: REPORTING REFORMING

JEL Classification: 

Slobodnjak I.A. Cand.Econ.Sci., the senior lecturer of chair of accounting and audit, the doctoral candidate, the Baikal state university of economy and the right, Irkutsk
slob.irk@mail.ru

Questions of formation of professional judgement on incomes are considered by preparation of the internal accounting administrative reporting. Principles and the basic stages of development of professional judgement about organization incomes are reflected.

Keywords: the internal accounting administrative account; the internal accounting reporting; professional judgement; a principle of development of professional judgement; organization incomes

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

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