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Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions

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  • Iuliana Cenar

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.

Suggested Citation

  • Iuliana Cenar, 2012. "Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-4.
    • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:4
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    References listed on IDEAS

    as
    1. Isabelle Huault & V. Perret & S. Charreire-Petit, 2007. "Management," Post-Print halshs-00337676, HAL.
    2. Sabina Cristiana Mihalache, 2005. "Aspecte privind informatiile si deciziile contabile," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 50, pages 186-192, November.
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    More about this item

    Keywords

    professional judgment; accounting policies changes; estimates accounting changes; public institutions;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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