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International Accounting
Article . 2012
Data sources: CyberLeninka - Russian open access scientific library
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Профессиональные суждения в учете и его международная гармонизация

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2012 Russian Publisher:Общество с ограниченной ответственностью «Издательский дом ФИНАНСЫ и КРЕДИТ»Journal:Международный бухгалтерский учет (issn: 2073-5081, eissn: 2311-9381 , Copyright policy )

Профессиональные суждения в учете и его международная гармонизация

Abstract

В статье рассматривается эволюция профессионального бухгалтерского суждения, применительно к англо-американской, континентальной и отечественной моделям учета. Особое внимание уделяется особенностям восприятия отдельных финансово-экономических категорий через призму профессионального суждения. Рассмотрены перспективы сближения профессиональных бухгалтерских оценок в России с мировыми тенденциями в этой области.

Keywords

ПРОФЕССИОНАЛЬНЫЕ БУХГАЛТЕРСКИЕ СУЖДЕНИЯ,КАЧЕСТВО УЧЕТНОЙ ИНТЕГРАЦИИ,МЕЖДУНАРОДНЫЕ И РОССИЙСКИЕ СТАНДАРТЫ УЧЕТА,РЕЗЕРВЫ И РИСКИ

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 0
    popularity
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    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    		 Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze