Comparative Characteristics of Professional Accounting Judgments Classification Features
The article is devoted to the problem of forming a unified conceptual model for the application of professional accounting judgment. The model takes into account not only the concept, but also the prerequisites, conditions of application and the process of judgment developing along with non-standard...
| المؤلفون الرئيسيون: | , |
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| التنسيق: | مقال |
| اللغة: | Russian |
| منشور في: |
Government of Russian Federation, Financial University
2020-03-01
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| سلاسل: | Учёт. Анализ. Аудит |
| الموضوعات: | |
| الوصول للمادة أونلاين: | https://accounting.fa.ru/jour/article/view/295 |