Home  Journals  International Accounting  3(297) - 2014 January

Features of formation of professional judgment in conditions of application of the principles of account

Available online: 25 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The article discusses the various accounting principles and problems of its realization in accounting practices; analyzes the essence, purpose and dependence of professional judgment from the principles set out in national GAAP and IFRS; determines the accounting principles influence on professional accountant judgment

Keywords: accountant professional judgment, international financial reporting standards, financial reporting, accounting principles

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

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