Articles and analysis

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IFRS and Reporting

Who is the Chief Accountant?

In this article, we explore the identity of the chief accountant, examining not only their technical skillset but also their essential character traits and psychological profile.

IFRS and Reporting

What is professional judgment?

Professional judgment is one of the concepts most frequently applied by professionals. Its meaning is explained below through the definition given by the American Institute of Certified Public Accountants (AICPA).