Conţinutul numărului revistei |
Articolul precedent |
Articolul urmator |
492 50 |
Ultima descărcare din IBN: 2024-05-28 06:25 |
Căutarea după subiecte similare conform CZU |
657:006 (5) |
Бухгалтерия. Бухгалтерский учет (953) |
Стандартизация продукции, процессов, мер, весов и времени. Стандарты. Технические требования. Нормы и правила. Рекомендации (81) |
SM ISO690:2012 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. |
EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
Journal of Research on Trade, Management and Economic Development | ||||||
Numărul 2(18) / 2022 / ISSN 2345-1424 /ISSNe 2345-1483 | ||||||
|
||||||
CZU: 657:006 | ||||||
JEL: M41 | ||||||
Pag. 6-14 | ||||||
|
||||||
Descarcă PDF | ||||||
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. |
||||||
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 |
||||||
|
Crossref XML Export
<?xml version='1.0' encoding='utf-8'?> <doi_batch version='4.3.7' xmlns='http://www.crossref.org/schema/4.3.7' xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance' xsi:schemaLocation='http://www.crossref.org/schema/4.3.7 http://www.crossref.org/schema/deposit/crossref4.3.7.xsd'> <head> <doi_batch_id>ibn-170916</doi_batch_id> <timestamp>1717824450</timestamp> <depositor> <depositor_name>Information Society Development Instiute, Republic of Moldova</depositor_name> <email_address>[email protected]</email_address> </depositor> <registrant>Universitatea Cooperatist-Comercială din Moldova</registrant> </head> <body> <journal> <journal_metadata> <full_title>Journal of Research on Trade, Management and Economic Development</full_title> <issn media_type='print'>23451424</issn> </journal_metadata> <journal_issue> <publication_date media_type='print'> <year>2022</year> </publication_date> <issue>2(18)</issue> </journal_issue> <journal_article publication_type='full_text'><titles> <title>The role of professional judgement of an accountant in the rational organization of accounting and financial reporting</title> </titles> <contributors> <person_name sequence='first' contributor_role='author'> <given_name>Tudor</given_name> <surname>Tuhari</surname> </person_name> </contributors> <publication_date media_type='print'> <year>2022</year> </publication_date> <pages> <first_page>6</first_page> <last_page>14</last_page> </pages> </journal_article> </journal> </body> </doi_batch>