Add to ORKGProfessional judgment governs the evolution of a process in the absence of any relevant procedural regulations. In this paper we will describe both the building components of the professional judgment and the accounting professional as a practitioner whom use most often the expression of the above mentioned type of judgment
The urgency of the given research is defined by the fact that the improvement of financial reporting...
The international accounting standards (IFRSs and ISAs) rely increasingly more on the “professional ...
Users should receive an adequate level of confidence in the possibility of its use for training, stu...
Abstract. Accounting professional judgment runs through the whole process of accounting work and inv...
The article considers the theoretical prerequisites and regulatory requirements that determine the p...
The object of research is the accountant's professional judgment, which should be considered as an e...
The article analyzes the approaches to defining the essence of professional judgment on the basis of...
The article is devoted to the problem of forming a unified conceptual model for the application of p...
Professional judgement involves the application of auditor’s knowledge, skills and experience during...
Guidance has always been welcome in terms of applying professional judgement in the context of the p...
© 2019, Research Trend. All rights reserved. Formation and development of market relations have expa...
The professional judgment is emblematical at a decisional level. This paper aims to highlight the va...
In an increasingly globalised economy, the quality and professionalism of a business is becoming mor...
In an increasingly globalised economy, the quality and professionalism of a business is becoming mor...
© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The urgency of...
The urgency of the given research is defined by the fact that the improvement of financial reporting...
The international accounting standards (IFRSs and ISAs) rely increasingly more on the “professional ...
Users should receive an adequate level of confidence in the possibility of its use for training, stu...
Abstract. Accounting professional judgment runs through the whole process of accounting work and inv...
The article considers the theoretical prerequisites and regulatory requirements that determine the p...
The object of research is the accountant's professional judgment, which should be considered as an e...
The article analyzes the approaches to defining the essence of professional judgment on the basis of...
The article is devoted to the problem of forming a unified conceptual model for the application of p...
Professional judgement involves the application of auditor’s knowledge, skills and experience during...
Guidance has always been welcome in terms of applying professional judgement in the context of the p...
© 2019, Research Trend. All rights reserved. Formation and development of market relations have expa...
The professional judgment is emblematical at a decisional level. This paper aims to highlight the va...
In an increasingly globalised economy, the quality and professionalism of a business is becoming mor...
In an increasingly globalised economy, the quality and professionalism of a business is becoming mor...
© 2014, Mediterranean Center of Social and Educational Research. All rights reserved. The urgency of...
The urgency of the given research is defined by the fact that the improvement of financial reporting...
The international accounting standards (IFRSs and ISAs) rely increasingly more on the “professional ...
Users should receive an adequate level of confidence in the possibility of its use for training, stu...