New Accounting Standards and Accounting Professional Judgment

For accountants,the issue of new accounting standards is a requirement not only for the renewal of specialized knowledge but also for the change of thinking mode in the original accounting system-few accountants using professional judgment-so as to improve the professional judgment ability of using accounting standards.More and more attention has been paid to accounting professional judgment.How to appropriately process and fairly reveal the accounting activities using the professional judgment has become a new topic in our country's financial accounting field.This article begins from the relations between accounting standards and professional judgment,then elaborates the professional judgment manifesting in new standards,and finally obtains some countermeasures to improve accounting professional judgment ability.