The Use of the Square of Opposition in Accountant's Professional Judgement

DOI

10.2991/icaat-16.2016.42How to use a DOI?

Keywords

Accounting, logic, square of oppositions, professional judgement

Abstract

This paper reviews the possibility of using the methods of formal logic in the professional judgements taken by accountants, and in accounting regulations as a special type of professional judgements made on behalf of the entire accounting community. It contemplates the possibility and the process of using Michael Psellos's square of oppositions to verify an accountant's professional judgement and correctness of certain regulations. It uses the following examples of judgement verification: asset capitalization, recognition of property on or off balance sheet, classification of assets as current or non-current. An analysis of the application of the square of oppositions proved its efficiency for verification of professional judgements, primarily the judgements concerning capitalization of business events and their classification for the purpose of financial statements.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Viatcheslav Y. Sokolov
PY  - 2016/12
DA  - 2016/12
TI  - The Use of the Square of Opposition in Accountant's Professional Judgement
BT  - Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.42
DO  - 10.2991/icaat-16.2016.42
ID  - Sokolov2016/12
ER  -