Measurement and Evaluation in Financial Accounting

Dima Florin-Constantin ()
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Dima Florin-Constantin: “Constantin Brâncoveanu” University of Piteºti

Ovidius University Annals, Economic Sciences Series, 2013, vol. XIII, issue 1, 1189-1192

Abstract: The paper aims to identify and analyze the fundamentals, the principles, the criteria and the evaluation bases used in preparing the financial statements. The paper also captures moments of evaluation and the evaluation of the structures in the financial statements according to their origin. The approach is important because the accuracy of the information in the financial statements largely depends on the evaluation of the elements contained in the structure of the financial statements.

Keywords: evaluation; historical cost; fair value; utility value; realizable value. (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1189-1192

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