期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：2
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：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.b
