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International Accounting

42(192) - 2011 November

Professional judgement and its influence on performance offinancial condition

Vol. 14, Iss. 42, NOVEMBER 2011

Available online: 16 November 2011

Subject Heading: On the way to international standards

JEL Classification:

Shtefan M.A. PhD in Economics, Associate professor, the head of chair «Accounting, analysis and audit», National Research University Higher School of Economics - N. Novgorod
shtefanmaria@yandex.ru

Kovina A.K. Lecturer of chair «Accounting, analysis and audit», National Research University Higher School of Economics - N. Novgorod
kovinanna@yandex.ru

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

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

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