Evaluation and Estimation in Accountancy. Concept-Evolution

Ovidia Doinea and Claudiu Şerban
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Ovidia Doinea: University of Craiova, Romania
Claudiu Şerban: University of Craiova, Romania

Annals of the University of Petrosani, Economics, 2009, vol. 9, issue 1, 213-216

Abstract: Defining the terms of accounting evaluation and estimation has a significant importance for the impact these concepts have on the enterprise’s financial position and performance. Evaluation is described as the method of quantifying and measuring in a value expression, respectively in monetary standard of the existence, movement and transformation of the economic patrimony and of the results obtained by its capitalization. Accounting estimation is approach as an appreciation of the monetary value regarding the measurement standards for debts, capitals, incomes and expenses or as a judgment based on presumptions and future projection concerning the elements that can be precisely evaluated in the present.

Keywords: accounting evaluation; accounting estimation; estimation techniques; evaluation process; financial statements (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:9:i:1:y:2009:p:213-216

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