Professional judgment as means of regulation of accounting

Authors

  • Б. Б. Султанова Казахский Национальный Университет им. аль-Фараби
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Keywords:

accounting, professional accountant, standard, user, information.

Abstract

In article questions of development of skills of professional judgment are considered at qualifi cation, cost measurement, classifi cation and an assessment of the importance of economic life’s facts for accounting, the reporting and audit.

References

1.1. Закон « О бухгалтерском учете и финансовой отчетности». – 28 февраля 2007. – No 234.
2.2. МСФО. – Алматы: Центральный дом бухгалтера 2010.
3.3. Султанова Б. Б. Основы бухгалтерского учета. – Алматы: экономика, 2009. – С. 148.

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How to Cite

Султанова, Б. Б. (2015). Professional judgment as means of regulation of accounting. Journal of Economic Research &Amp; Business Administration, 92(4), 8–11. Retrieved from https://be.kaznu.kz/index.php/math/article/view/648

Issue

Vol. 92 No. 4 (2012): Bulletin KazNU economy series

Section

ECONOMICS