Share Your Research, Maximize Your Social Impacts
PROFESSIONAL JUDGMENT OF THE ACCOUNTANT: THE CONCEPT AND ITS ESSENSE
Journal: Synergy of Science (Vol.16, No. 1)Publication Date: 2017-10-31
Authors : Yakovleva O.G.;
Page : 0-0
Keywords : professional judgment; accountant; professional judgment factors; accounting; international standards; Russian accounting; legislation; methods of accounting and reporting.;
Source : Download
Find it from : Google Scholar
Abstract
Reforming of accounting in Russia leads to a gradual of the legal framework and its convergence with international standards. The article considers the notion of "professional accountant judgment" contained in the scientific literature, and mentions the reasons withholding its development in the Russian Federation.
Other Latest Articles
- FACTORS FOR IMPROVING THE RESEARCH PUBLICATIONS AND QUALITY METRICS
- SEISMIC STUDY OF G+5 RC FRAMED STRUCTURE SUPPORTED ON RAFT FOUNDATION
- EFFECT OF STRENGTH PARAMETERS IN CONCRETE WITH PARTIAL REPLACEMENT OF CEMENT USING HYPO SLUDGE BY ADDING FIBERS
- EFFECT ON STRENGTH PROPERTIES OF CONCRETE BY PARTIAL REPLACEMENT OF CEMENT WITH CALCIUM BENTONITE AND FLY ASH
- COMPARING FEELINGS OF LONELINESS COGNITIVE DISTORTIONS AND ATTITUDES TOWARD LIFE IN WOMEN WITH SECOND WIFE AND ORDINARY WIFE OF SHIRAZ
Last modified: 2017-10-06 18:07:23