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n Professional Accountant - Professional judgement in the accountancy profession - industry insights

Volume 2019 Number 35
  • ISSN : 1680-7537

Abstract

The objective of management of an organisation is to present in the financial statements a favourable image of the entity’s economic reality, while complying with all the accounting principles of the accounting standards (Belkaoui, 2004). A fundamental part of this objective is to engage Professional Accountants with sufficient knowledge and experience in the process, since they are able to apply the relevant skills and knowledge in order to identify all the reasonable alternatives to present the financial information (Berheci, 2010; Gîrbină and Bunea, 2008).

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/content/journal/10520/EJC-16a3346833
2019-07-01
2019-10-21

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