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.
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 ICAS. This 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
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