ВИСШЕТО ОБРАЗОВАНИЕ ПО СЧЕТОВОДСТВО В ПОМОЩ НА ПРОФЕСИОНАЛНОТО ОТСЪЖДАНЕ
HIGHER EDUCATION IN ACCOUNTING: HELPING FOR (AS AN AID TO) PROFESSIONAL JUDGEMENT

Author(s): Fanya Filipova
Subject(s): Social Sciences, Economy, Education, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: professional judgement; professional scepticism; professional estimates; accounting estimates; principle based accounting standards; IAS 1; IAS 8; ISA 200
Summary/Abstract: The term "professional judgement" is presented in current accounting and auditing legislation, but is not sufficiently well defined. The purpose of this paper is, based on the existing understanding of the essence, components and purpose of professional judgement, to present the author's view of the possibility of teaching in the field of higher education in accounting, auditing, finance, of knowledge and skills that are a constructive basis for future adequate and justified professional judgments. The research aims to discuss the nature, components and steps (stages) of making high quality professional judgments. The need for training accounting students in the direction of forming foundations of competencies and skills for formulation of correct professional judgments is also discussed.

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