Professional Judgment For The Implementation Of Ifrs As A Factor Of Investment Activity’s Promotion

Nataliya Andriyenko
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Nataliya Andriyenko: Public Company JSB «Pivdenny», ÀÑÑÀ, Odessa

Ukrainian Journal Ekonomist, 2013, issue 1, 42-44

Abstract: The article explains the importance of professional judgment for the implementation of IFRS in Ukraine, and in the process of making accounting records and preparing IFRS financial statements. The stages of making professional judgment are reviewed. The most appropriate algorithm for making and applying professional judgment is identified.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2013:i:1:p:42-44

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