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...

Passing through the globalization period, we are witnesses of a larger gateway to the values general accepted in the developed and developing countries. Part of this process is represented by the accounting craft. So, after the period when accounting was representing a static image and then a...