The Value and the Evaluation Process in Accounting

Iulia Jianu, Roxana Ruiu, Ionel Jianu and Mihaita Ruiu
Additional contact information
Iulia Jianu: A.S.E. Bucharest
Roxana Ruiu: University Titu Maiorescu Bucharest
Mihaita Ruiu: Ministry of Finance, Romania

Journal of Knowledge Management, Economics and Information Technology, 2013, vol. 3, issue 6, 15

Abstract: It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide the value fundamentals for the evaluation field and to enlarge the epistemological field of the accounting evaluation. Journal: Journal of Knowledge Management, Economics and Information Technology

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spp:jkmeit:spi13-15

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