CALL FOR PROFESSIONAL JUDGMENT POLICY AND ACCOUNTING ESTIMATES CHANGES WITHIN PUBLIC INSTITUTIONS

Iuliana Cenar

Annales Universitatis Apulensis Series Oeconomica, 2012, vol. 2, issue 14, 4

Abstract: Professional accountants have an important role in society, moreover that they can be distinguished from other professions by assuming responsibility to the public. Policies and accounting estimates require the call for professional judgment to identify the moment of their change, of broad implications and transmission of induced effects on users. This paper deals with aspects related to the importance of professional judgment, its need in accounting, including the case of policies and accounting estimates changes, the provisions of national and international regulatory framework and, in this regard, possibilities for implementing changes and presenting information.

Keywords: professional judgment; accounting policies changes; estimates accounting changes; public institutions (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:alu:journl:v:2:y:2012:i:14:p:4

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