Scientific journal
European Student Scientific Journal
ISSN 2310-3094
ISSN 2310-3094
IMPORTANCE OF THE PROFESSIONAL JUDGMENT TO FINANCIAL STATEMENTS
187 KB
Problem and the perspectives of formation of professional judgment of an accountant are considered in this article. The actual legislative acts connected with professional judgment in accounting were analyzed. The variants of accounting which suggest the formation of professional judgment while making accounting statements are given. Impact of professional judgment in accounting for evaluation indicators of the organizations’ financial condition is determined.
financial position of the organization.
legislative acts
accounting policy
analysis
statement
accounting
Professional judgment