2010, № 1

Tuyakova Z.S., Satalkina E.V. CLASSIFICATION OF PROFESSIONAL OPINION AS A MODERN INSTRUMENT OF ACCOUNTINGIn this article the authors analyze the approaches to professional opinion on the base of systematization of the role and place of such category in modern accounting on the base of analysis of scientific works of modern Russian scientists and principals of its realization in IAS (International Accounting Standards). The authors prove their interpretation of such category as comparatively new instrument in the system of accounting, also they reveal common and more typical features of its presence, and general factors influenced on this opinion of a specialist in a sphere of accounting. Besides, the classification of professional opinion with distinguishing of different features of its grouping is suggested here.Key words: professional opinion, International Accounting Standards, qualitative characteristics of accounting information, accounting policies, financial accounting, accounting, tax accounting, accounting (financial) control.

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About this article

Authors: Tuyakova Z.S., Satalkina E.V.

Year: 2010

Editor-in-chief

Sergey Aleksandrovich
MIROSHNIKOV

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