Home  Journals  International Accounting  43(193) - 2011 November

The using of professional judgment at the formation of the accounting-analytical information about the expenses of organization in the internal accounting reporting

Available online: 23 November 2011

Subject Heading: Account problems

JEL Classification: 

The article is devoted to the questions of making up the professional judgment in the internal management accounting. The author says about the main ways of professional judgment about expenses.

Keywords: The internal management accounting; the internal accounting reporting; professional judgment; principles of professional judgment; organization expenses (costs)

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

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