Russian Federation
The article is devoted to professional judgment, which is required in the case of significant accounting issues affecting the quantitative indicators of accounting (financial) statements. Professional judgment is an expert opinion, a judgment of a responsible person in the conditions of uncertainty regarding the methods, assessment, recognition of an object and reflection in the reporting. It is emphasized that professional judgment should not lead to the risks of distortion of the reporting. The article discusses the list of the main cases of application of professional judgment.
professional judgment, accounting policy elements, level of materiality, significant accounting issues, assessment of the value of an accounting object
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