A.會(huì)計(jì)職業(yè)判斷應(yīng)當(dāng)在遵循會(huì)計(jì)標(biāo)準(zhǔn)(主要指會(huì)計(jì)準(zhǔn)則)的基礎(chǔ)上進(jìn)行,所以高質(zhì)量的會(huì)計(jì)準(zhǔn)則是進(jìn)行會(huì)計(jì)職業(yè)判斷的前提條件
B.新的企業(yè)會(huì)計(jì)準(zhǔn)則頒布實(shí)施后,會(huì)計(jì)職業(yè)判斷的深度、廣度都有所減少,會(huì)計(jì)職業(yè)判斷呈現(xiàn)出一些新的特點(diǎn)和趨勢(shì)
C.為了能夠更好地反映經(jīng)濟(jì)業(yè)務(wù)的經(jīng)濟(jì)實(shí)質(zhì),會(huì)計(jì)準(zhǔn)則的制定基礎(chǔ)有從“規(guī)則導(dǎo)向”向“原則導(dǎo)向”轉(zhuǎn)變的趨勢(shì),這又會(huì)增加了對(duì)職業(yè)判斷的需求
D.會(huì)計(jì)準(zhǔn)則對(duì)職業(yè)判斷的積極作用在于它為職業(yè)判斷提供了制度邊界