Abstract Accounting professional judgment is a decision about uncertainties made by accountants or other relevant people, according to the substances and characteristics of the transactions or events, in compliance with accounting standards and other relevant regulations. The judgments are key points to promote the use and rigorous application of accounting standards. To make reasonable judgments and to assess the judgment itself, we need to set up a framework for Accounting Professional Judgment. In the paper, we try to set up the framework. In our opinion, the framework should consist of judgments executants, transactions or events, judgment standards, judgment procedures, etc. To make reasonable judgments, we should adopt qualitative characteristics of accounting information, strengthen accounting supervision, improve the professional capability and morality of accountants, strengthen internal control of enterprise, etc.
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