Orenburg, Orenburg, Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 334.025
The relevance of the research topic is determined by the permanent transformation of the legal field, the revision of the basic rules governing the organization of accounting of economic entities, and their gradual convergence with IFRS, which actualizes the problem of the conceptual certainty of the concept of «professional judgment of an accountant». The purpose of the article is to systematize scientific approaches to the development of accounting methodology and to form, on its basis, a holistic methodology of professional judgment of an accountant. The following methods were used in the study: analysis and synthesis, analogy, extrapolation, logical generalization, comparison, and typological grouping. Results and key findings: A multi-level methodology for the professional judgment of an accountant has been developed, including the disclosure of general methodological principles and assumptions, the substantiation of the subject and object, the identification of distinctive principles and requirements, and the development of methods, stages, and techniques for its use in modern accounting. The object of the study is the theoretical and practical aspects of the formation of professional judgment of an accountant, the subject is the organization of accounting based on the judgments made. Theoretical and methodological significance of the study lies in the substantiation of a new approach to the development of accounting theory by developing conceptual provisions for the formation of an accountant’s professional judgment. The practical significance of the study is determined by the possibility of applying its results in developing accounting policies for economic entities, forming judgments under conditions of uncertainty, clarifying the norms of current standards, as well as in educational programs for training professional accountants.
methodology, professional judgment, principles, requirements, research methods, method of professional judgment of an accountant
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