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Plase And Role Of Estimation In The Accounting Process

Author

Listed:
  • Dalia Simion
  • Claudiu Serban
  • Monica Patrutescu

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

Activities in uncertain environments, entity relationships both internally and with the environment outside give rise to a range of information needs. Special requests require production of information understandable, comparable, relevant and reliable financial statements included in individual or consolidated. In order to build an efficient information system based on estimation techniques, we need to know first what are the elements of financial statements to be determined to use estimates. Thus, the valuation of property, the burden of any company is to make reasonable estimates credible, ensuring obtain a true and faithful image.

Suggested Citation

  • Dalia Simion & Claudiu Serban & Monica Patrutescu, 2013. "Plase And Role Of Estimation In The Accounting Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 121-124.
    • Handle: RePEc:aio:aucsse:v:1:y:2013:i:41:p:121-124
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    File URL: http://feaa.ucv.ro/AUCSSE/0041v1-019.pdf
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    More about this item

    Keywords

    valuation; financial statements; accounting estimates; uncetainty;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill

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