Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions
AbstractABSTRACT. Professional accountants have an important role in society, moreover that they can bedistinguished from other professions by assuming responsibility to the public. Policies andaccounting estimates require the call for professional judgment to identify the moment of theirchange, of broad implications and transmission of induced effects on users. This paper deals withaspects related to the importance of professional judgment, its need in accounting, including thecase of policies and accounting estimates changes, the provisions of national and internationalregulatory framework and, in this regard, possibilities for implementing changes and presentinginformation.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 2 (2012)
Issue (Month): 14 ()
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professional judgment; accounting policies changes; estimates accounting changes; publicinstitutions;
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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