Why is judgement important in the financial reporting process; What is the role of accountants...
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Accounting
Why is judgement important in the financial reporting process; What is the role of accountants assumptions and estimates and the related disclosures in the financial reporting process? What obstacles are there in the use of sound judgment in preparing financial information and how can they be overcome? Discuss the types of authoritative literature and the literature hierarchy. What are the steps in applied financial accounting research?
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