Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Accountant's professional judgment: uncertainty, risks and ethics
Available online: 22 July 2013 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
In the article the types and specified areas of accounting uncertainty are considered; the dependence of accounting uncertainty from the national framework principles and IFRS are analyzed; the risks of professional accountant judgment are classified. Keywords: professional judgment accountant and auditor, international financial reporting standards, international standards on auditing, financial reporting, ethics of professional accountants and auditors |
ISSN 2311-9381 (Online)
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