The Professional Judgment and the IAS/IFRS Referential

Viorica Mirela Ștefan-Duicu () and Adrian Ștefan-Duicu ()
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Viorica Mirela Ștefan-Duicu: „Nicolae Titulescu” University 185 Calea Văcărești, 4th District, Bucharest ROMANIA
Adrian Ștefan-Duicu: Auditor ROMANIA

Global Economic Observer, 2017, vol. 5, issue 2, 113-118

Abstract: This paper aims to describe the professional judgment resulted from the issuance and application of international standards IAS/IFRS. A main purpose was to practically and conceptually identify the forms in which this judgment is generating its effects in the professional activity. The professional judgment raises various interrogations regarding its valences in the organizational environment and represents a central element of the current legislator’s attention.

Keywords: professional judgment; IAS/IFRS; accounting; information; regulators (search for similar items in EconPapers)
Date: 2017-12
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Persistent link: https://EconPapers.repec.org/RePEc:ntu:ntugeo:vol5-iss2-17-113

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