The Role of an Accountant’s Professional Judgment in Preparing Notes to the Company’s Financial Statements
High quality financial reporting must provide objective, complete and accurate accounting information. The analysis of trends prevailing in the international and domestic practice has shown that the main emphasis now is on explanatory information. This approach allows us not only to ease reporting f...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/110 |