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Professional judgment in financial reporting

Author: Michael Gibbins; Alister K Mason; Canadian Institute of Chartered Accountants.
Publisher: [Place of publication not identified] : CICA=ICCA, ©1988.
Series: Research study (Canadian Institute of Chartered Accountants)
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
Examines the nature and practice of professional judgement in financial reporting: professional judgement on accounting measurement, presentation and disclosure issues.
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Additional Physical Format: Online version:
Gibbins, Michael, 1942-
Professional judgment in financial reporting.
[S.l.] : CICA=ICCA, ©1988
(OCoLC)760003744
Document Type: Book
All Authors / Contributors: Michael Gibbins; Alister K Mason; Canadian Institute of Chartered Accountants.
ISBN: 088800186X 9780888001863
OCLC Number: 18257100
Description: xxi, 204 pages : illustrations ; 23 cm.
Contents: Preface ; Executive summary ; Introduction ; Why study professional judgment? ; Influences on the professional judgment process ; Conclusions from prior judgment research ; The role of professional judgment in accounting standards ; Judgment required by CICA Handbook ; Judgment required by non-Canadian standards ; Questionnaire studies --
overview of research approach ; Questionnaire studies --
private sector findings ; Questionnaire studies --
public sector findings ; Complex professional judgment problems ; Recommendations about the nature of professional judgment ; Recommendations about standards ; Recommendations for those exercising professional judgment ; APPENDIX: A., SCOSS report ; B., Analysis of prior judgment research ; C., NAARS search for judgment references ; D., Questionnaire studies --
details of research approach ; E., Examples of financial reporting decision framework.
Series Title: Research study (Canadian Institute of Chartered Accountants)
Responsibility: Michael Gibbins, Alister K. Mason.

Abstract:

Examines the nature and practice of professional judgement in financial reporting: professional judgement on accounting measurement, presentation and disclosure issues.

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