Controversy Regarding Items Evaluated in Financial Statements

The study follows the evaluation process of patrimony through different accounting referential. It was analyzed the basis for evaluation provided, how credible and believable are to the extent of their advantages and limitations. The differences highlighted here come to support today’s concerns of accounting organisms in setting and developing elements and content for a Conceptual common framework.

MoreLess

Year of publication:	2013
Authors:	Zuca, Marilena-Roxana
Published in:	Annals of the University of Petrosani, Economics. - University of Petrosani, Romania. - Vol. 13.2013, 1, p. 273-282
Publisher:	University of Petrosani, Romania
Subject:	historical cost \| current cost \| achievable value \| actual value \| true value

More details

Extent:	application/pdf
Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010885154