Basova A.V., Blagodarnyi A.I. Rol' professional'nogo suzhdeniya buhgaltera v formirovanii uchetnoj politiki ekonomicheskogo sub"ekta [The role of professional judgment of an accountant in the formation of the accounting policy of an economic entity] Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2020, no. 3. [Accessed 03/10/20]
Definitions of the concept of professional judgment in accounting regulations are given. The need to directly determine the professional judgment of the accountant in the current legislation, in addition to legal acts on accounting. Due to its absence, there is a lack of understanding and ambiguity of meaning in the professional community.
The definitions of the concept of accounting policy are given, for which the specifics of application and the inability to regulate in accounting are noted.
The scheme of application of professional judgment of the accountant in the conditions of legislation in the field of accounting, which shows under what conditions it can be applied. It is concluded that the choice of accounting method and its fixing in the accounting policy should be aimed at reliable reflection of information about the activities of an economic entity and informing all interested users about it. Which directly depends on the methods of conducting accounting by a professional accountant and on their understanding of the specifics of the type of activity of the enterprise.
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