IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v3y2008i11p1524-1533.html
   My bibliography  Save this article

Evaluation Bases in Accountancy

Author

Listed:
  • Ioana Ecaterina
  • Narcis MITU

    (University of Craiova)

Abstract

In specialty literature, the accounting evaluation is defined as the process which consists of the quantification and, on this basis, in measuring in a moneyed expression of the size of patrimonial elements and operations regarding the movement of these elements. Likewise, the evaluation represents that process of determining the moneyed value where the described elements in the financial situations are recognized and enlisted in the balance sheet and the profit and loss account. In this paper we propose a succinct characterization of the needle of that evaluation bases which can successfully enter the equation of reasonability and rationality: historical cost, current cost, effectible value and updated value.

Suggested Citation

  • Ioana Ecaterina & Narcis MITU, 2008. "Evaluation Bases in Accountancy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(36), pages 1524-1533, May.
    • Handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1524-1533
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/AUCSSE/0036v3-033.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    accounting evaluation; fair value; costs;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:aucsse:v:3:y:2008:i:11:p:1524-1533. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Anca Bandoi (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.