EVOLUTION OF THE CONCEPT OF ACCOUNTING ESTIMATION AND EVALUATION

Claudiu Serban, Monica Patrutescu and Ovidia Doinea
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Ovidia Doinea: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2013, vol. 1, issue 41, 111-114

Abstract: The term to estimate is difficult given by definition encompassing both general cases and the specific, since its use occurs in many situations and different times. Estimation in general, but also in economic, implies a subjective aspect of making this action, so that can be a mis-judgment. In the contemporary era of knowledge and information, needs is becoming increasingly fierce, and the trend is that the foundation of any information bases to consider the uncertain environments in which any activity.

Keywords: accounting estimation; the utility of value; evaluation method; accounting theory; evaluation process (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2013:i:41:p:111-114

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