TY  JOUR
TI  Professional Judgment in Accounting and Financial Reporting
KW  professional judgment
KW  accounting policy elements
KW  level of materiality
KW  significant accounting issues
KW  assessment of the value of an accounting object
JO  Auditor
AU  Krishtaleva, T.I.
PY  2026
IS  12
PB  INFRA-M Academic Publishing LLC.