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...

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Autores principales:	S. Ponomareva, V. Mironenko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2017
Materias:	professional judgment of the accountant the qualified opinion of the accountant the principles of accounting registration and analytical information control information Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0f6e023b477d4b5b9c943fbb0e9e0bc1
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spelling	oai:doaj.org-article:0f6e023b477d4b5b9c943fbb0e9e0bc12021-12-03T07:43:22ZTHE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING1816-42772686-8415https://doaj.org/article/0f6e023b477d4b5b9c943fbb0e9e0bc12017-07-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/783https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415This 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.S. PonomarevaV. MironenkoPublishing House of the State University of Managementarticleprofessional judgment of the accountantthe qualified opinion of the accountantthe principles of accountingregistration and analytical informationcontrol informationSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7-8, Pp 121-126 (2017)
institution	DOAJ
collection	DOAJ
language	RU
topic	professional judgment of the accountant the qualified opinion of the accountant the principles of accounting registration and analytical information control information Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	professional judgment of the accountant the qualified opinion of the accountant the principles of accounting registration and analytical information control information Sociology (General) HM401-1281 Economics as a science HB71-74 S. Ponomareva V. Mironenko THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING
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.
format	article
author	S. Ponomareva V. Mironenko
author_facet	S. Ponomareva V. Mironenko
author_sort	S. Ponomareva
title	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_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_sort	mechanism of professional judgment in realization of the principles of accounting
publisher	Publishing House of the State University of Management
publishDate	2017
url	https://doaj.org/article/0f6e023b477d4b5b9c943fbb0e9e0bc1
work_keys_str_mv	AT sponomareva themechanismofprofessionaljudgmentinrealizationoftheprinciplesofaccounting AT vmironenko themechanismofprofessionaljudgmentinrealizationoftheprinciplesofaccounting AT sponomareva mechanismofprofessionaljudgmentinrealizationoftheprinciplesofaccounting AT vmironenko mechanismofprofessionaljudgmentinrealizationoftheprinciplesofaccounting
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THE MECHANISM OF PROFESSIONAL JUDGMENT IN REALIZATION OF THE PRINCIPLES OF ACCOUNTING

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