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Бухгалтерия. Бухгалтерский учет (953) |
Стандартизация продукции, процессов, мер, весов и времени. Стандарты. Технические требования. Нормы и правила. Рекомендации (81) |
![]() TUHARI, Tudor. The role of professional judgement of an accountant in the rational organization of accounting and financial reporting. In: Journal of Research on Trade, Management and Economic Development, 2022, nr. 2(18), pp. 6-14. ISSN 2345-1424. |
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Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 2(18) / 2022 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
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CZU: 657:006 | ||||||
JEL: M41 | ||||||
Pag. 6-14 | ||||||
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Rezumat | ||||||
The accounting system and the problems of its organization are largely due to the situation of international and national standardization in a market economy. National accounting standards provide a large variety of methods and techniques for recognizing and evaluating such elements as assets, equity, liabilities, income, expenses. The search for the most rational approaches in organizing the accounting is determined by the state of accounting policies, the content of which depends on the professional judgement of the accountant, i.e. on his creative and scientific level of implementing the issues for an economic entity’s accounting. In this article, the author focuses on the development of the professional judgement of an accountant, as a piece of intellectual matter, which, as regards to his professional skills, is able to solve complex problems in organizing preparatory accounting work, in accounting and in drafting financial reporting. A sufficient level of excellence in accountant's professional judgement is determined by the author through the ability to develop and use primary documents and registers of synthetic and analytical accounting, setting significance thresholds in the preparation of accounting policies, in terms of recognizing and evaluating the accounting elements, using provisions (estimated reserves) in the time-based distribution of expenses (current and future periods), as well as on organizing item-by-item the analytical accounting of costs and expenses at the enterprise. |
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Cuvinte-cheie professional judgement of an accountant, rational organization of accounting, significance thresholds, accounting policies, recognition and evaluation of accounting elements, raționamentul profesional contabil, organizarea rațională a contabilității, pragurile de semnificație, politicile contabile, recunoașterea și evaluarea elementelor contabile, профессиональное суждение бухгалтера, рациональная организация бухгалтерского учета, пороги существенности, учётные политики, признание и оценка элементов бухгалтерского учета |
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National accounting standards provide a large variety of methods and techniques for recognizing and evaluating such elements as assets, equity, liabilities, income, expenses. The search for the most rational approaches in organizing the accounting is determined by the state of accounting policies, the content of which depends on the professional judgement of the accountant, i.e. on his creative and scientific level of implementing the issues for an economic entity’s accounting. In this article, the author focuses on the development of the professional judgement of an accountant, as a piece of intellectual matter, which, as regards to his professional skills, is able to solve complex problems in organizing preparatory accounting work, in accounting and in drafting financial reporting. A sufficient level of excellence in accountant's professional judgement is determined by the author through the ability to develop and use primary documents and registers of synthetic and analytical accounting, setting significance thresholds in the preparation of accounting policies, in terms of recognizing and evaluating the accounting elements, using provisions (estimated reserves) in the time-based distribution of expenses (current and future periods), as well as on organizing item-by-item the analytical accounting of costs and expenses at the enterprise.</p></cfAbstr> <cfAbstr cfLangCode='RO' cfTrans='o'><p>În condițiile economiei de piață sistemul contabilității și problemele organizării acestuia este mult afectat de starea standardizării internaționale și naționale. Standardele naționale de contabilitate prevăd o mare varietate de metode și procedee de recunoaștere și evaluare a elementelor contabile cum ar fi: activele, capitalul propriu, datoriile, veniturile, cheltuielile. Selectarea celor mai raționale abordări privind organizarea contabilității poate fi determinată prin calitatea și plenitudinea politicilor contabile, al căror conținut depinde de raționamentul profesional contabil, respectiv de nivelul său creativ și științific în soluționarea problemelor contabile pentru o entitate economică. În articol, autorul pune accent pe dezvoltarea raționamentului profesional contabil, identificat ca o particulă de substanță intelectuală, care, prin prisma competențelor sale de măiestrie profesională, este capabilă să realizeze cele mai complicate obiective aferente organizării premergătoare, ținerii contabilității și prezentării situațiilor financiare. Nivelul suficient de perfecționare a raționamentului profesional contabil este determinat de autor prin capacitatea de a elabora și utiliza documente primare și registre de evidență sintetică și analitică, de a stabili praguri de semnificație în elaborarea politicilor contabile, în prisma recunoașterii și evaluării elementelo contabile, folosirea provizioanelor la repartizarea cheltuielilor (perioadelor curente și viitoare) în timp și spațiu, precum și organizarea la entitate a contabilității analitice a costurilor și cheltuielilor pe articole aparte.</p></cfAbstr> <cfAbstr cfLangCode='RU' cfTrans='o'><p>Система бухгалтерского учета и проблемы его организации во многом обусловлены ситуацией международной и национальной стандартизации в условиях рыночной экономики. Национальные стандарты бухгалтерского учета предусматривают самые разнообразные методы и приемы признания и оценки таких элементов как активы, собственный капитал, обязательства, доходы, расходы. Поиск наиболее рациональных подходов в организации бухгалтерского учета определяется состоянием учетных политик, содержание которых зависит от профессионального суждения бухгалтера, т.е. от его творческого и научного уровня реализуемых учетных проблем для хозяйствующего субъекта. В статье автор основное внимание нацеливает на развитие профессионального суждения бухгалтера, как частички интеллектуальной субстанции, которая через призму своего профессионального мастерства, способна решать сложные задачи по организации подготовительных учётных работ, по ведению бухгалтерского учета, составлению финансовой отчетности. Достаточный уровень совершенства профессионального суждения бухгалтера определяется автором посредством способности разработки и использования первичных документов и регистров синтетического и аналитического учета, установлением порогов существенности при составлении учетных политик, в части признания и оценки элементов бухгалтерского учета, использованием оценочных резервов при повременном распределении расходов (текущего и будущих периодов), а также по организации постатейного аналитического учета затрат и расходов на предприятии</p></cfAbstr> <cfResPubl_Class> <cfClassId>eda2d9e9-34c5-11e1-b86c-0800200c9a66</cfClassId> <cfClassSchemeId>759af938-34ae-11e1-b86c-0800200c9a66</cfClassSchemeId> <cfStartDate>2022-12-29T24:00:00</cfStartDate> </cfResPubl_Class> <cfResPubl_Class> <cfClassId>e601872f-4b7e-4d88-929f-7df027b226c9</cfClassId> <cfClassSchemeId>40e90e2f-446d-460a-98e5-5dce57550c48</cfClassSchemeId> <cfStartDate>2022-12-29T24:00:00</cfStartDate> </cfResPubl_Class> <cfPers_ResPubl> <cfPersId>ibn-person-350</cfPersId> <cfClassId>49815870-1cfe-11e1-8bc2-0800200c9a66</cfClassId> <cfClassSchemeId>b7135ad0-1d00-11e1-8bc2-0800200c9a66</cfClassSchemeId> <cfStartDate>2022-12-29T24:00:00</cfStartDate> </cfPers_ResPubl> </cfResPubl> <cfPers> <cfPersId>ibn-Pers-350</cfPersId> <cfPersName_Pers> <cfPersNameId>ibn-PersName-350-3</cfPersNameId> <cfClassId>55f90543-d631-42eb-8d47-d8d9266cbb26</cfClassId> <cfClassSchemeId>7375609d-cfa6-45ce-a803-75de69abe21f</cfClassSchemeId> <cfStartDate>2022-12-29T24:00:00</cfStartDate> <cfFamilyNames>Тухарь</cfFamilyNames> <cfFirstNames>Фёдор</cfFirstNames> </cfPersName_Pers> </cfPers> </CERIF>