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The Value and the Evaluation Process in Accounting

Author

Listed:
  • Iulia Jianu

    (A.S.E. Bucharest)

  • Roxana Ruiu

    (University Titu Maiorescu Bucharest)

  • Ionel Jianu

    (A.S.E. Bucharest)

  • Mihaita Ruiu

    (Ministry of Finance, Romania)

Abstract

It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide the value fundamentals for the evaluation field and to enlarge the epistemological field of the accounting evaluation. Journal: Journal of Knowledge Management, Economics and Information Technology

Suggested Citation

  • Iulia Jianu & Roxana Ruiu & Ionel Jianu & Mihaita Ruiu, 2013. "The Value and the Evaluation Process in Accounting," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-15, December.
    • Handle: RePEc:spp:jkmeit:spi13-15
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    References listed on IDEAS

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    Cited by:

    1. Olena Tsiatkovska, 2023. "Evaluation as an Element of the Management of Non-Financial Assets of Public Sector Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 158-164, September.

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