PROFESSIONAL JUDGMENT OF THE ACCOUNTANT IN THE PREPARATION OF FINANCIAL STATEMENTS
Journal: Synergy of Science (Vol.16, No. 1)Publication Date: 2017-10-31
Authors : Yakovleva O.G.;
Page : 0-0
Keywords : professional judgment; accountant; accounting; international standards; Russian accounting; legislation; methods of accounting and reporting.;
Abstract
Currently, the role of professional judgment of accountant in the preparation of the financial statements. Accountant using knowledge and experience, develop your own opinion on different issues. This fact contributes to the improvement of the accounting system.
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Last modified: 2017-10-17 19:40:07