OPPORTUNITIES FOR IMPLEMENTATION OF PROFESSIONAL JUDGMENT IN DIFFERENT MODELS OF ACCOUNTING

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Published: Oct 31, 2017
Keywords:
accounting model, professional accountant accounting, classification, accounting practice модель бухгалтерского учета, профессиональное суждение бухгалтера, классификация, учетная практика

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E. SATALKINA
Orenburg State University

Abstract

In the article the different approaches to the classification of accounting models, analyzed their defining features are marked with problems, and shows the difference between the concepts of «accounting model» and «accounting system». Summarizes approaches to the classification of accounting models proposed by Russian and foreign experts, analyzed the characteristics of each model from the perspective of the implementation of professional judgment in accounting practice.

Article Details

How to Cite
SATALKINA, E. (2017). OPPORTUNITIES FOR IMPLEMENTATION OF PROFESSIONAL JUDGMENT IN DIFFERENT MODELS OF ACCOUNTING. Vestnik of Polotsk State University. Part D. Economic and Legal Sciences, (13), 80-85. Retrieved from https://journals.psu.by/economics/article/view/3203
Issue
No. 13 (2017)
Section
Бухгалтерский учет
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This work is licensed under a Creative Commons Attribution 4.0 International License.

Author Biography

E. SATALKINA, Orenburg State University

канд. экон. наук, доц.

References

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