ISSUES OF FORMING AND APPLICATION OF THE PROFESSIONAL JUDGEMENT ABOUT BUSINESS REPUTATION IN ACCOUNTING AND AUDIT
Abstract
The article reveals the accounting issues of business reputation of organization resulting from uncertainty of regulations provisions and their inconformity with economic meaning of the business reputation category. The conclusion of necessity for reasoning of the category in the context of the concept of the professional judgement of accountant and auditor is drawn on the basis of argumentation of the effective rules of acknowledgment, evaluation, amortization and recording of business reputation in accounting.
About the Authors
Yu. S. Klimashina
Siberian State Industrial University, Novokuznetsk
Russian Federation
Senior lecturer, chair of accounting and audi
Russian Federation
Senior lecturer, chair of accounting and audi
P. P. Baranov
Siberian State Industrial University, Novokuznetsk
Russian Federation
PhD in Economics, Associate Professor, Head of the Department of Accounting and Auditing
Russian Federation
PhD in Economics, Associate Professor, Head of the Department of Accounting and Auditing
References
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Review
For citations:
Klimashina Yu.S., Baranov P.P. ISSUES OF FORMING AND APPLICATION OF THE PROFESSIONAL JUDGEMENT ABOUT BUSINESS REPUTATION IN ACCOUNTING AND AUDIT. Vestnik NSUEM. 2012;(4):70-78. (In Russ.)
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