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International Accounting
 

Professional assessment in accounting and reporting

Vol. 16, Iss. 18, MAY 2013

Available online: 21 May 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

Shtefan M.A. PhD in Economics, Associate Professor, Head of Department «Accounting, Analysis and Audit», Head of Department “Economics”, the National Research University “Higher School of Economics”, Nizhniy Novgorod branch
shtefanmaria@yandex.ru

Kovina A.K. Lecturer of Department «Accounting, Analysis and Audit», Head of Department “Economics”, the National Research University “Higher School of Economics”, Nizhniy Novgorod branch
kovinanna@yandex.ru

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

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

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