ОСОБЛИВОСТІ ЗАСТОСУВАННЯ ПРОФЕСІЙНОГО СУДЖЕННЯ БУХГАЛТЕРА В УМОВАХ ФОРМУВАННЯ ОБЛІКОВОЇ ПОЛІТИКИ ПІДПРИЄМСТВА: ІНСТИТУЦІЙНИЙ АСПЕКТ

Abstract

Features of professional accountant judgment usage during the formation of accounting policy have been researched. Current approaches to understanding of the nature of accountant judgment have been analyzed. The role of professional judgment in the accounting system in the context of the accounting institutional theory have been examined. Existing alternative embodiments of the accounting policies formation through the exercise of professional judgment in national accounting regulations (standards) have been identified and analyzed. Correlation between the accounting policies and accounting professional judgment on the basis of the basic provisions of institutional theory have been identified. Formal and informal rules of functioning of professional accountant judgment as a separate subinstitution have been grounded. The necessity of carrying out in the present conditions further research in the area of application of professional judgment in conditions of the accounting policies formation in the context of institutional theory have been grounded.