Academic Journal
THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING
| العنوان: | THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING |
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| المؤلفون: | S. Ponomareva, V. Mironenko |
| المصدر: | Вестник университета, Vol 0, Iss 7-8, Pp 121-126 (2019) |
| بيانات النشر: | Publishing House of the State University of Management, 2019. |
| سنة النشر: | 2019 |
| المجموعة: | LCC:Sociology (General) LCC:Economics as a science |
| مصطلحات موضوعية: | professional judgment of the accountant, the qualified opinion of the accountant, the principles of accounting, registration and analytical information, control information, Sociology (General), HM401-1281, Economics as a science, HB71-74 |
| الوصف: | This article is devoted to a research of questions of professional judgment in realization of the principles of accounting, to formation of the mechanism of approaches to a regulation of activity of the accountant directly during the choice of options of conducting account. The qualified opinion of the expert has to be based on the ethical professional principles to receive financial statements which give the chance to its interested users to obtain qualitative and objective information on a condition of the enterprise. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Russian |
| تدمد: | 1816-4277 |
| Relation: | https://guuvest.elpub.ru/jour/article/view/783; https://doaj.org/toc/1816-4277 |
| URL الوصول: | https://doaj.org/article/1d6d3da45efe4f96a6b3bb5fb968f30a |
| رقم الانضمام: | edsdoj.1d6d3da45efe4f96a6b3bb5fb968f30a |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 18164277 |
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