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Measurement and Evaluation in Financial Accounting

Author

Listed:
  • Dima Florin-Constantin

    (“Constantin Brâncoveanu” University of Piteºti)

Abstract

The paper aims to identify and analyze the fundamentals, the principles, the criteria and the evaluation bases used in preparing the financial statements. The paper also captures moments of evaluation and the evaluation of the structures in the financial statements according to their origin. The approach is important because the accuracy of the information in the financial statements largely depends on the evaluation of the elements contained in the structure of the financial statements.

Suggested Citation

  • Dima Florin-Constantin, 2013. "Measurement and Evaluation in Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1189-1192, May.
    • Handle: RePEc:ovi:oviste:v:xii:y:2012:i:1:p:1189-1192
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    More about this item

    Keywords

    evaluation; historical cost; fair value; utility value; realizable value.;
    All these keywords.

    JEL classification:

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

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