Evaluation – Key Objective of Accounting Activity. Realities Perceived in Romanian Organisations
Evaluation – Key Objective of Accounting Activity. Realities Perceived in Romanian Organisations

Summary/Abstract: One of the most controversial issues of accounting is related to the various evaluation options of assets, liabilities and capital. Moreover, a special problem arises from the need to assess the invisible intangible capital. We believe that accounting activity should seek, through the organization of evaluation, for the actual value. All other values derive from this, their differentiation being determined by the criterion of time, i.e. the time the assessment is made. The paper presents, on the one hand, a survey of opinions of experts, with references to legal regulations on evaluation, and on the other hand, views captured within some organizations in the Central Region.

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