title: ÐÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ðµ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ðµ Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÐ° Ð¸ ÐµÐ³Ð¾ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Professional judgment of the accountant and its influence on the formation of financial statements
Creators: name: Ð§ÐµÑÐºÐ¸Ð½Ð°, ÐÐ¾Ð»Ð¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ðµ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ðµ
Ð±ÑÑ Ð³Ð°Ð»ÑÐµÑÑÐºÐ¸Ð¹ ÑÑÐµÑ
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ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð¾ Ð¿Ð¾ Ð°ÑÐµÐ½Ð´Ðµ
Ð¿ÑÐ°Ð²Ð¾ Ð¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð°ÐºÑÐ¸Ð²Ð¾Ð¼
professional judgment
accounting
standards
principles
financial statements
lease liabilities
right-of-use asset

description: Ð¦ÐµÐ»Ñ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ: Ð¾ÑÐµÐ½ÐºÐ° Ð²Ð»Ð¸ÑÐ½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÐ° Ð½Ð° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. ÐÐ»Ñ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐµÐ»Ð¸ Ð±ÑÐ»Ð¸ Ð¿Ð¾ÑÑÐ°Ð²Ð»ÐµÐ½Ñ Ð¸ ÑÐµÑÐµÐ½Ñ ÑÐ»ÐµÐ´ÑÑÑÐ¸Ðµ Ð·Ð°Ð´Ð°ÑÐ¸: - ÑÐ°ÑÐºÑÑÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð¾ÑÐ½Ð¾Ð²Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ñ; - Ð²ÑÑÐ²Ð»ÐµÐ½Ñ ÑÑÐµÑÑ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ñ, Ð²Ð»Ð¸ÑÑÑÐ¸Ðµ Ð½Ð° Ð½ÐµÐ³Ð¾ ÑÐ°ÐºÑÐ¾ÑÑ Ð¸ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹; - Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ð° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ ÐÐ Â«ÐÐÐÂ» Ð¸ Ð¿ÑÐ¾Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¾ Ð½ÐµÑÐºÐ¾Ð»ÑÐºÐ¾ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½ÑÑ Ð²Ð°ÑÐ¸Ð°Ð½ÑÐ¾Ð² ÑÑÐµÑÐ° Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð¿Ð¾ Ð°ÑÐµÐ½Ð´Ðµ Ð¸ Ð¿ÑÐ°Ð²Ð° Ð¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ Ð°ÐºÑÐ¸Ð²Ð¾Ð¼; Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¾ Ð¸Ñ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ Ð½Ð° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ ÐÐ Â«ÐÐÐÂ». ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð°ÑÐ´Ð¸ÑÐ¾ÑÑÐºÐ°Ñ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐ Â«ÐÐÐÂ». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ðµ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ðµ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÐ° Ð¿ÑÐ¸ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. Ð Ð´Ð°Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ñ Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ, ÑÐ°ÐºÐ¸Ðµ ÐºÐ°Ðº Ð¾Ð¿Ð¸ÑÐ°Ð½Ð¸Ðµ, Ð¾Ð±Ð¾Ð±ÑÐµÐ½Ð¸Ðµ, Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ñ. Ð´. ÐÐ½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐ Â«ÐÐÐÂ» Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ð»ÑÑ Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¿Ð°ÐºÐµÑÐ° MS Office (Excel, Word). Ð ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½ Ð¿Ð¾ÑÑÐ´Ð¾Ðº Ð¾ÑÑÐ°Ð¶ÐµÐ½Ð¸Ñ Ð² ÑÑÐµÑÐµ ÐÐ Â«ÐÐÐÂ» Ð¾Ð±ÑÐ·Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð¿Ð¾ Ð°ÑÐµÐ½Ð´Ðµ; Ð¾ÑÐµÐ½ÐµÐ½Ð¾ Ð²Ð»Ð¸ÑÐ½Ð¸Ðµ ÑÐ°Ð·Ð»Ð¸ÑÐ½ÑÑ Ð²Ð°ÑÐ¸Ð°Ð½ÑÐ¾Ð² ÑÑÐµÑÐ° Ð½Ð° Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸. Ð ÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÑÐ°Ð»Ð¸ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð¿Ð¾ ÑÐ¾ÑÐ¼Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾ÑÐµÑÑÐ¸Ð¾Ð½Ð°Ð»ÑÐ½Ð¾Ð³Ð¾ ÑÑÐ¶Ð´ÐµÐ½Ð¸Ñ, ÑÐ¿Ð¾ÑÐ¾Ð±ÑÑÐ²ÑÑÑÐµÐ³Ð¾ Ð¿ÑÐ¸Ð½ÑÑÐ¸Ñ Ð¾Ð±Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð½ÑÑ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ñ ÑÐµÑÐµÐ½Ð¸Ð¹ Ð¸ Ð¿Ð¾Ð´Ð³Ð¾ÑÐ¾Ð²ÐºÐµ Ð´Ð¾ÑÑÐ¾Ð²ÐµÑÐ½Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸.
description: The purpose of the final qualifying work: assessment of the impact of an accountants professional judgment on financial reporting indicators. To achieve these goals, the following tasks were set and solved: - the theoretical foundations of professional judgment are revealed; - the areas of application of professional judgment, the factors influencing it and the problems of decision-making are identified; - the financial activities of JSC "MCD" have been analyzed and several possible accounting options for lease obligations and the right-of-use asset have been modeled; their impact on the financial statements of JSC "MCD" has been determined. The object of the study is the audit company JSC "MKD". The subject of the study is the professional judgment of an accountant in the formation of financial statements. In this work, general scientific research methods are used, such as description, generalization, analysis, etc. The analysis of the financial activities of JSC "MKD" was carried out using the MS Office package (Excel, Word). The paper analyzes the procedure for recording lease obligations in the accounting of JSC "MKD"; the impact of various accounting options on reporting indicators is estimated. The result of the study was recommendations on the formation of professional judgment, which contributes to the adoption of sound economic decisions and the preparation of reliable reporting.