A Systematic Approach to Essentiating the Professional Judgment of an Accountant

The purpose of the article is to study the essence of the concept of «professional judgment of an accountant» and the scope of its application based on the use of a systematic approach. The article emphasizes the important role of professional judgment of an accountant in reflecting a reliable idea...

Full description

Bibliographic Details
Main Authors: Marenych Tetiana H., Kovalova Tetiana V.
Format: Article
Language:English
Published: Research Centre of Industrial Problems of Development of NAS of Ukraine 2022-10-01
Series:Bìznes Inform
Subjects:
Online Access:https://www.business-inform.net/export_pdf/business-inform-2022-10_0-pages-132_144.pdf