The phrase "accounting judgments" is correct and usable in written English.
It can be used in contexts related to financial reporting, auditing, or decision-making processes in accounting.
Example: "The auditor emphasized the importance of transparency in accounting judgments to ensure accurate financial statements."
Alternatives: "financial assessments" or "accounting decisions".
In those partnerships, Mr. Glisan shared responsibility for accounting judgments that, according to the committee report, "went well beyond aggressive".
"He presided over and participated in a series of accounting judgments that, based on the accounting advice we have received, went well beyond the aggressive," the report said.
Richard Causey, Enron's chief accounting officer, presided over a series of accounting judgments that went well beyond the aggressive and failed to provide the board with sufficient information about transactions.
JPMorgan posted $6.53 billion of net income for the first quarter, a 33percentt jump from the same quarter last year, but much of that gain came from accounting judgments rather than increased customer demand.
He added that the overstatements involved small sums and complicated accounting judgments, people present said.
The problem is compounded by the fact that the standards defining acceptable accounting judgments depend on context.
Granted, not everyone would have had access to information about lapses in accounting judgment or would know if decisions were made to mislead rank-and-file employees about the financial health of the company.
His research interests include intertemporal choice, financial decision making, mental accounting, judgment and decision making and social norms.
Academic focus: The role of accounting in judgments and decisions of managers, investors and analysts.
First, the HRA only obliges our courts to "take into account" judgments of the European court; they are not bound by them.
Derry Irvine, then lord chancellor, explained, "We believe that Clause 2 gets it right in requiring domestic courts to take into account judgments of the European court but not making them binding".
