Transcription of A Professional Judgement Framework for Financial Reporting
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A Professional Judgement Framework for Financial Reporting
IA Professional Judgement FRAMEWORKFOR Financial REPORTINGAn international guide for preparers, auditors, regulators and standard settersPublished August 2012 ICAS 2012 ISBN: 978-1-904574-88-0 EAN: 9781904574880 This document is published by the Technical Policy & Services Board of The Institute of Chartered Accountants of Scotland (ICAS). The views expressed in this publication are those of the authors and do not necessarily represent the views of the Council of document is intended as guidance and no responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication can be accepted by the authors or the rights reserved. This publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, with appropriate acknowledgement of the booklet can be downloaded without charge from the Institute s website at: hard copy can be obtained on request from:ICAS21 Haymarket Yards Edinburgh EH12 5 BHTel: +44 (0)131 347 0240 Fax: +44 (0)131 347 0114 Email.
HOW CAN A FRAMEWORK WORK IN PRACTICE? The success of a professional judgement framework is reliant upon the abilities of those using it. Making a judgement is rarely easy and much depends upon the ability and experience of individual accountants. Accountants need to be questioning and capable of exercising professional judgement. Education, culture
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