Abstracting and IndexingÐÈÍÖReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Professional assessment in accounting and reporting
Available online: 21 May 2013 Subject Heading: PROBLEMS OF ACCOUNTING JEL Classification:
In the article the essence of the concepts of «professional judgment» and «professional judgment», addresses the application of professional judgment in accounting, analyzes its impact on the overall financial condition of the organization are revealed. Keywords: professional assessment, professional judgment, accounting, financial reports, Russian and International standards, indicators of financial condition |
ISSN 2311-9381 (Online)
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