ISSN 1995 - 1248
Aspects of Accountant’s Professional Judgment in Theory and Practice
Yelena Smirnova |
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za.sa.da@mail.ru |
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assistant professor of the Department of Accounting and Audit of St. Petersburg State University of Engineering and Economics |
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St. Petersburg |
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We research aspects of accountant’s professional judgment in theory and practice and state various approaches to the problem. We describe our own understanding of the essence of professional judgment.
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