The importance of professional judgement applied in the context of the International Financial Reporting Standards
Guidance has always been welcome in terms of applying professional judgement in the context of the principles-based accounting standards – International Financial Reporting Standards. This fact is the result of the complexity and diversity of some situations, which might give rise to difficulties in...
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| Format: | Article |
| Language: | English |
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Chamber of Financial Auditors of Romania
2016-10-01
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| Series: | Audit Financiar |
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| Online Access: |
http://revista.cafr.ro/temp/Article_9503.pdf
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