FUNDAMENTE PRIVIND EVALUAREA ÎN SITUAŢIILE FINANCIARE
FUNDAMENTAL CONCEPTS WITH REGARDS TO VALUATION ÎN FINANCIAL STATEMENTS
Author(s): Cristina Silvia Nistor, Diana Cozma Ighian Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: valuation; valuation bases; national accounting regulations; international accounting standards.
Summary/Abstract: Financial statements represent the main source of information for a large number of users. These statements are quantified by value, based on valuation principles and methods. The value can vary în time and space, being influenced by the objectives of investors and managers. în this paper we made an analysis of the current means for valuating the elements of balance sheets, according to the national accounting regulations. We also describe the concepts of accounting valuation and estimate, with a special emphasis on comparisons between the main valuation bases that are currently used, respectively historical cost and fair value, with its practical applications.
Journal: Studia Universitatis Vasile Goldiş, Arad - Seria Ştiinţe Economice
- Issue Year: 20/2010
- Issue No: 3
- Page Range: 121-127
- Page Count: 7
- Language: Romanian