摘要 : This article proposes a key principle and related concepts for reasoning about accounting estimates. The reasoning is consistent with a principles-based professional judgment framework proposed by Ross Skinner and the Institute of... 展开
作者 | Wally Smieliauskas |
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期刊名称 | 《Accounting Perspectives》 |
页码/总页数 | 259-296 / 38 |
语种 | 英语 |
关键词 | Accounting estimates Fair presentation Professional judgment Accounting riskestimations comptables image fidèle jugement professionnel risque comptable |
DOI | 10.1111/1911-3838.12001 |
馆藏号 | E149EP00264 |