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The Professional Judgment and the IAS/IFRS Referential

Author

Listed:
  • VIORICA MIRELA ȘTEFAN-DUICU

    („Nicolae Titulescu” University 185 Calea Văcărești, 4th District, Bucharest ROMANIA)

  • ADRIAN ȘTEFAN-DUICU

    (Auditor ROMANIA)

Abstract

This paper aims to describe the professional judgment resulted from the issuance and application of international standards IAS/IFRS. A main purpose was to practically and conceptually identify the forms in which this judgment is generating its effects in the professional activity. The professional judgment raises various interrogations regarding its valences in the organizational environment and represents a central element of the current legislator’s attention.

Suggested Citation

  • Viorica Mirela Ștefan-Duicu & Adrian Ștefan-Duicu, 2017. "The Professional Judgment and the IAS/IFRS Referential," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 5(2), pages 113-118, December.
    • Handle: RePEc:ntu:ntugeo:vol5-iss2-17-113
    as

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