Home  Journals  International Accounting  20(266) - 2013 May

Professional judgment accountant as basis of accounting policies

Available online: 30 May 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In the article the questions connected interpretation of the economic category «professional judgment» and its ratio with the accounting policy of the organization are considered. On the basis of the critical analysis of the norms of Russian and the International Standards, as well as various scientific points of view of the authors are offered own interpretation of the definition, purpose and scope of professional judgment and its relation with the accounting policies.

Keywords: accounting policies, professional judgment, accounting, financial statements of, international standards of financial report

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

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