Застосування професійного судження бухгалтера в умовах ринкової економіки: вітчизняний та міжнародний досвід

Abstract

У статті аналізуються основні підходи до визначення поняття «професійне судження бухгалтера», а також приділяється увага методичним аспектам його застосування в умовах ринкової економіки. Розглянуто чинники, які стримують застосування професійного судження під час здійснення професійної діяльності бухгалтера, та зроблені висновки щодо випадків його застосування у конкретних ситуаціях.

Introduction: in Ukraine, the restructuring of accounting in accordance with international standards, resulting in the emergence of new accounting categories, for example, the category of «professional judgment», the essence and content of which was not studied in modern accounting theory. Purpose: the study of the essence of the concept of «professional judgment» and the analysis of the methodical aspects of the application of professional judgment of the accountant in a market economy. Methods: analysis, comparison. Results: The accountant should be guided by the following conclusions: 1) if the fact of economic activity is fully consistent with the description in the normative documents and their requirements allow it to be reliably reflected in the account, it must do so; 2) if the fact of economic activity fully corresponds to the description in the normative documents, but, in his opinion, their requirements in this particular situation do not allow to accurately reflect the facts in the account, then he must make a decision based on his professional judgment; 3) if the fact of economic activity can not be described because the normative documents do not have a similar situation, then the accountant should rely on his professional judgment, to show this fact in the accounts reliably. Conclusion: An accountant's professional judgment is one of the accounting tools to be used to provide the main objective of accounting -the reflection and formation of complete and reliable information on the basis of which effective management decisions will be made. In today's market conditions it is necessary to increase the level of application by accountants of their own professional judgment, since during the accounting and reporting, normative documents can not ensure the account of all the various conditions that continuously and dynamically change.