EVOLUTION OF THE CONCEPT OF ACCOUNTING ESTIMATION AND EVALUATION

The term to estimate is difficult given by definition encompassing both general cases and the specific, since its use occurs in many situations and different times. Estimation in general, but also in economic, implies a subjective aspect of making this action, so that can be a mis-judgment. In the contemporary era of knowledge and information, needs is becoming increasingly fierce, and the trend is that the foundation of any information bases to consider the uncertain environments in which any activity.