Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions
ABSTRACT. 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.
Volume (Year): 2 (2012)
Issue (Month): 14 ()
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- Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
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