WAYS HIERARCHY OF ACCOUNTING ESTIMATES

Serban Claudiu Valentin and Nastasie Mihaela - Andreea
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Serban Claudiu Valentin: UNIVERSITY OF CRAIOVA FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION CRAIOVA, ROMANIA
Nastasie Mihaela - Andreea: ROMANIAN ACADEMY, INSTITUTE OF WORLD ECONOMY BUCHAREST, ROMANIA

Annals - Economy Series, 2015, vol. 1I, 271-275

Abstract: Based on one hand on the premise that the estimate is an approximate evaluation, completed with the fact that the term estimate is increasingly common and used by a variety of both theoretical and practical areas, particularly in situations where we can not decide ourselves with certainty, it must be said that, in fact, we are dealing with estimates and in our case with an accounting estimate. Completing on the other hand the idea above with the phrase "estimated value", which implies that we are dealing with a value obtained from an evaluation process, but its size is not exact but approximated, meaning is close to the actual size, it becomes obvious the neccessity to delimit the hierarchical relationship between evaluation / estimate while considering the context in which the evaluation activity is derulated at entity level.

Keywords: accounting estimate; hierarchy; accounting evaluation; accounting information; financial statements; approximation. (search for similar items in EconPapers)
Date: 2015
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