Accounting standards that appeal to the professional
The international accounting standards (IFRSs and ISAs) rely increasingly more on the “professional judgment”. What is the situation in France and in Romania? After the conceptual clarifications, the article places the evolution of the professional judgment in the general movement of the law, which...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2016-12-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9515.pdf
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