THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING
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...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2017-07-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/783 |
| _version_ | 1797244108801048576 |
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| author | S. Ponomareva V. Mironenko |
| author_facet | S. Ponomareva V. Mironenko |
| author_sort | S. Ponomareva |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T04:23:56Z |
| format | Article |
| id | doaj.art-0f6e023b477d4b5b9c943fbb0e9e0bc1 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:05:46Z |
| publishDate | 2017-07-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-0f6e023b477d4b5b9c943fbb0e9e0bc12024-03-26T14:22:52ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152017-07-0107-8121126783THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTINGS. Ponomareva0V. Mironenko1ФГБОУ ВО «Санкт-Петербургский государственный экономический университет»ФГБОУ ВО «Российский государственный университет нефти и газа (НИУ) им. И.М. Губкина»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.https://vestnik.guu.ru/jour/article/view/783professional judgment of the accountantthe qualified opinion of the accountantthe principles of accountingregistration and analytical informationcontrol information |
| spellingShingle | S. Ponomareva V. Mironenko THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING Вестник университета professional judgment of the accountant the qualified opinion of the accountant the principles of accounting registration and analytical information control information |
| title | THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING |
| title_full | THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING |
| title_fullStr | THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING |
| title_full_unstemmed | THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING |
| title_short | THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING |
| title_sort | mechanism of professional judgment in realization of the principles of accounting |
| topic | professional judgment of the accountant the qualified opinion of the accountant the principles of accounting registration and analytical information control information |
| url | https://vestnik.guu.ru/jour/article/view/783 |
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