Accountant's professional opinion: concept, matter and content
Автор: Smirnova Elena Alexandrovna
Журнал: Теория и практика общественного развития @teoria-practica
Рубрика: Экономические науки
Статья в выпуске: 10, 2012 года.
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The article considers the accountant's professional opinion in scientific literature and normative documents. The author presents his own interpretation of the professional opinion's impact on accounting.
Accounting, professional opinion, accountant, belief, financial reporting
Короткий адрес: https://sciup.org/14933832
IDR: 14933832
Статья научная