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Evolution Of The Concept Of Accounting Estimation And Evaluation

Author

Listed:
  • Claudiu Serban
  • Monica Patrutescu
  • Ovidia Doinea

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

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.

Suggested Citation

  • Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013. "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 111-114.
    • Handle: RePEc:aio:aucsse:v:1:y:2013:i:41:p:111-114
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    File URL: http://feaa.ucv.ro/AUCSSE/0041v1-017.pdf
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    More about this item

    Keywords

    accounting estimation; the utility of value; evaluation method; accounting theory; evaluation process;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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