Academic Journal
The role of professional judgement of an accountant in the rational organization of accounting and financial reporting
| العنوان: | The role of professional judgement of an accountant in the rational organization of accounting and financial reporting |
|---|---|
| المؤلفون: | Tuhari, T.I., Тухарь, Ф.И. |
| المصدر: | Journal of Research on Trade, Management and Economic Development 18 (2) 6-14 |
| سنة النشر: | 2022 |
| مصطلحات موضوعية: | professional judgement of an accountant, rational organization of accounting, significance thresholds, accounting policies, recognition and evaluation of accounting elements, raționamentul profesional contabil, organizarea rațională a contabilității, pragurile de semnificație, politicile contabile, recunoașterea și evaluarea elementelor contabile, профессиональное суждение бухгалтера, рациональная организация бухгалтерского учета, пороги существенности, учётные политики, признание и оценка элементов бухгалтерского учета |
| الوصف: | The accounting system and the problems of its organization are largely due to the situation of international and national standardization in a market economy. National accounting standards provide a large variety of methods and techniques for recognizing and evaluating such elements as assets, equity, liabilities, income, expenses. The search for the most rational approaches in organizing the accounting is determined by the state of accounting policies, the content of which depends on the professional judgement of the accountant, i.e. on his creative and scientific level of implementing the issues for an economic entityrsquo;s accounting. In this article, the author focuses on the development of the professional judgement of an accountant, as a piece of intellectual matter, which, as regards to his professional skills, is able to solve complex problems in organizing preparatory accounting work, in accounting and in drafting financial reporting. A sufficient level of excellence in accountant#39;s professional judgement is determined by the author through the ability to develop and use primary documents and registers of synthetic and analytical accounting, setting significance thresholds in the preparation of accounting policies, in terms of recognizing and evaluating the accounting elements, using provisions estimated reserves in the time-based distribution of expenses current and future periods, as well as on organizing item-by-item the analytical accounting of costs and expenses at the enterprise. ; În condițiile economiei de piață sistemul contabilității și problemele organizării acestuia este mult afectat de starea standardizării internaționale și naționale. Standardele naționale de contabilitate prevăd o mare varietate de metode și procedee de recunoaștere și evaluare a elementelor contabile cum ar fi: activele, capitalul propriu, datoriile, veniturile, cheltuielile. Selectarea celor mai raționale abordări privind organizarea contabilității poate fi determinată prin calitatea și plenitudinea politicilor ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | English |
| تدمد: | 23451424 |
| Relation: | https://ibn.idsi.md/vizualizare_articol/170916; urn:issn:23451424 |
| الاتاحة: | https://ibn.idsi.md/vizualizare_articol/170916 |
| Rights: | info:eu-repo/semantics/openAccess |
| رقم الانضمام: | edsbas.69C8A331 |
| قاعدة البيانات: | BASE |
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