Home  Journals  International Accounting  33(279) - 2013 September

Application of professional judgment during the different period of development of financial accounting in Russia

Available online: 7 September 2013

Subject Heading: PROBLEMS OF ACCOUNTING

JEL Classification: 

In the article the professional judgment is inherent for any system of regulation of financial accounting is presented. In this article the range of application of professional judgment during the different periods of development of the Russian financial accounting, since occurrence of the first act (1740) till now is considered.

Keywords: professional judgment, standard adjustment of accounting, financial accounting, IFRS, financial accounting in Russia

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

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