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accounting estimation 1 accounting theory 1 evaluation method 1 evaluation process 1 the utility of value 1
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Doinea, Ovidia 1 Patrutescu, Monica 1 Serban, Claudiu 1
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Annals of University of Craiova - Economic Sciences Series 1
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EVOLUTION OF THE CONCEPT OF ACCOUNTING ESTIMATION AND EVALUATION
Serban, Claudiu; Patrutescu, Monica; Doinea, Ovidia - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 111-114
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...
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