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The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting

Ligia Antonescu () and Mihail Antonescu ()
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Ligia Antonescu: University of Craiova, Romania

Economics and Applied Informatics, 2009, issue 1, 15-20

Abstract: Regardless of the moment and the presentation stage of accounting data, the arguments of calculus and evaluation are integrated as a unit, inseparable from the accounting methods, being required by the existence and operation of the system. The evaluation is generated by the necessity to measure the complexity, being perceived as an alternative in solving the problems.

Keywords: evaluation; accounting data; opportunity; convergence; interdependence (search for similar items in EconPapers)
JEL-codes: M41 M42 (search for similar items in EconPapers)
Date: 2009
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