浅谈会计职业判断在《或有事项》准则中的应用

Application of Accountants' Professional Judgment in the Probable Transaction Standard

随着市场经济的发展,企业所处经济环境的复杂化和会计处理对象的多样化,企业经营活动过程中的不确定性因素越来越多,而国家财政部陆续颁布的企业具体会计准则对会计实务的规范越来越简略,留给会计人员越来越多的进行职业判断的空间。本文结合《或有事项》会计准则,浅谈会计职业判断的具体运用。

With the development of the market economy, accounting environments become more indefinite and complex. The accounting norms issued by the Ministry of Finance standardize the account practice briefly and give the accountants more room to make professional judgments in dealing with many accounting affairs.Combining the Probable Transaction Standard, the specific application of accountants'professional judgment is discussed.