PROFESSIONAL JUDGMENT IN THE CONTEXT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
نویسندگان
چکیده
The aim of the paper is to analyze impact professional judgment and point out its role importance on compilation presentation financial statements. lists areas contained in Conceptual Framework Financial Reporting selected IAS/IFRS which emphasized. As plays a central preparation statements, it necessary encourage formalization approach determining most suitable method selecting indicators for recognition, derecognition valuation balance sheet elements.
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ژورنال
عنوان ژورنال: Revizor
سال: 2023
ISSN: ['2620-1461', '1450-7005']
DOI: https://doi.org/10.56362/rev23101071k