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International Accounting
 

The using of professional judgment in the formation of the accounting-analytical information about the financial results of organization activity in the internal accounting reporting

Vol. 15, Iss. 7, FEBRUARY 2012

Available online: 16 February 2012

Subject Heading: Accounting problems

JEL Classification: 

Slobodnyak I.A. PhD in Economics, associate professor, department «The accounting and audit», Baikal State University of Economics and Law
slob.irk@mail.ru

The article is devoted to the questions of making up the professional judgment in the internal management accounting. The main ways of professional judgment about financial results of organization activity are considered.

Keywords: internal management accounting, internal accounting reporting, professional judgment, principles of professional judgment, financial results

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

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