Professional judgment of an accountant at the current stage of development of Russian accounting

Both for healthcare organizations and for organizations in other areas of activity, the issues of applying the professional judgment of an accountant are certainly relevant. These issues, characteristic of the current stage of development of Russian accounting, are analyzed in this paper. In conducting the research, such methods as analysis and synthesis, grouping method, comparison, analogy method, logical approach, and systems approach were used. As a result of the research conducted, this article analyzes the main issues in the field of both theory and practice related to the professional judgment of an accountant in modern healthcare organizations and other areas of activity, and substantiates proposals on these issues. The results presented in this paper will be useful to a wide range of readers interested in current issues of accounting and reporting. In addition, the results obtained in this article can be used in the educational process of higher education institutions, as well as in the practical work of accounting departments of modern healthcare organizations and other areas of activity.