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2012•Journal of Luohe Vocational and Technology CollegeRequires access

The Accounting Ethics Remodeling of the Accounting Professional Judgment

Zhang Zi-zun

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Abstract

The new standards in Principle oriented have Flexible space enlarged of accounting treatment,and highlight the most direct,the most active core position of the accounting professional judgment during the guideline implementation.The implementation of the accounting professional judgment decision-making requires accounting personnel have honest,integrity and high sense of responsibility,which caused the risk and conflict of the accounting professional ethics.

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The new standards in Principle oriented have Flexible space enlarged of accounting treatment,and highlight the most direct,the most active core position of the accounting professional judgment during the guideline implementation.The implementation of the accounting professional judgment decision-making requires accounting personnel have honest,integrity and high sense of responsibility,which caused the risk and conflict of the accounting professional ethics.

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Available abstract

The new standards in Principle oriented have Flexible space enlarged of accounting treatment,and highlight the most direct,the most active core position of the accounting professional judgment during the guideline implementation.The implementation of the accounting professional judgment decision-making requires accounting personnel have honest,integrity and high sense of responsibility,which caused the risk and conflict of the accounting professional ethics.

Key concepts: Accounting, Management accounting, Guideline, Positive accounting, Accounting standard, Professional standards, Position (finance), Financial accounting

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