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...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2020-03-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/295 |
| _version_ | 1797884301031768064 |
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| author | E. V. Zimina O. A. Frolova |
| author_facet | E. V. Zimina O. A. Frolova |
| author_sort | E. V. Zimina |
| collection | DOAJ |
| description | 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 situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice. |
| first_indexed | 2024-04-10T04:04:20Z |
| format | Article |
| id | doaj.art-d93c26b52aaa4192a9ce5d44aea50eec |
| institution | Directory Open Access Journal |
| issn | 2408-9303 2619-130X |
| language | Russian |
| last_indexed | 2024-04-10T04:04:20Z |
| publishDate | 2020-03-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj.art-d93c26b52aaa4192a9ce5d44aea50eec2023-03-13T07:07:08ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2020-03-017161410.26794/2408-9303-2020-7-1-6-14287Comparative Characteristics of Professional Accounting Judgments Classification FeaturesE. V. Zimina0O. A. Frolova1Нижегородский государственный инженерно-экономический университетНижегородский государственный инженерно-экономический университетThe 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 situations on which an accountant can express his competent opinion. The methodological framework of the study is based on the scientific developments of domestic and foreign scientists regarding the classification of professional accounting judgments and their comparative characteristics. The research methodology provides for the systematization of types of accounting judgments that affect the financial and economic activities of the organization. The result of the research is the development and justification of the author’s classification of accounting judgments singling out such classification features as organizational and legal form of a business, type and scope of economic activity, financial condition and accounting standards applied, which makes it possible to determine the purpose of professional judgment of an accountant. The further specification of classes and the development of classification features of professional accounting judgment will result in perceiving this category not only as a tool for solving applied accounting problems, but also as a conceptual platform built into the structure of accounting theory. The proposals based on the study are intended for effective use of accounting judgments as a comparatively new accounting and reporting tool to generate accounting and analytical information by the specialists of accounting departments of different organizations. The system of classification decisions will most fully define the role and designation of accounting judgments in accounting practice.https://accounting.fa.ru/jour/article/view/295 бухгалтерский учетучетная информациякласс профессиональное бухгалтерское суждениеклассификация бухгалтерских суждений |
| spellingShingle | E. V. Zimina O. A. Frolova Comparative Characteristics of Professional Accounting Judgments Classification Features Учёт. Анализ. Аудит бухгалтерский учет учетная информация класс профессиональное бухгалтерское суждение классификация бухгалтерских суждений |
| title | Comparative Characteristics of Professional Accounting Judgments Classification Features |
| title_full | Comparative Characteristics of Professional Accounting Judgments Classification Features |
| title_fullStr | Comparative Characteristics of Professional Accounting Judgments Classification Features |
| title_full_unstemmed | Comparative Characteristics of Professional Accounting Judgments Classification Features |
| title_short | Comparative Characteristics of Professional Accounting Judgments Classification Features |
| title_sort | comparative characteristics of professional accounting judgments classification features |
| topic | бухгалтерский учет учетная информация класс профессиональное бухгалтерское суждение классификация бухгалтерских суждений |
| url | https://accounting.fa.ru/jour/article/view/295 |
| work_keys_str_mv | AT evzimina comparativecharacteristicsofprofessionalaccountingjudgmentsclassificationfeatures AT oafrolova comparativecharacteristicsofprofessionalaccountingjudgmentsclassificationfeatures |