IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v2y2012i14p4.html
   My bibliography  Save this article

Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions

Author

Listed:
  • Iuliana Cenar

    (‘1 Decembrie 1918‘ University of Alba Iulia Romania)

Abstract

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.

Suggested Citation

  • Iuliana Cenar, 2012. "Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-4.
  • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:4
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1420122/04.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    professional judgment; accounting policies changes; estimates accounting changes; publicinstitutions;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:2:y:2012:i:14:p:4. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.