Title :
Notice of Retraction
Accounting continuing education course and study on professional judgment
Author_Institution :
Accounting Dept. HNIE, Henan Inst. of Eng., Zhengzhou, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
With introduction of new accounting standards in China. Including present value, fair value, and other accounting properties, there are and multi-choices in accounting policies, accounting estimates, resulting in the accounting professional judgment space to be expanded, more operational difficulty. In order to effectively deal with the new features of accounting standards, professionals should have an accounting education focusing on “Professional Judgment” programs to improve the professional ability to judge. Learning contents, including application of accounting principles and rational use of accounting policies, appropriate choice of estimation method of accounting.
Keywords :
accounting; continuing professional development; educational courses; management education; professional aspects; Chinese accounting standards; accounting estimates; accounting policy; accounting professional judgment space; continuing education course; learning content; Economics; Estimation; Personnel; Reliability; Standards; Training; Accounting standards; accounting professional judgement; continuing education courses;
Conference_Titel :
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location :
Guangzhou
Print_ISBN :
978-1-61284-108-3
DOI :
10.1109/ICBMEI.2011.5920362
