publication . Article . 2006

Models and Rules of Evaluation in International Accounting

Liliana Feleaga; Niculae Feleaga;
Open Access
  • Published: 01 Jun 2006 Journal: Theoretical and Applied Economics, volume 4(499), issue 4(499) June, pages 33-44 (issn: 1841-8678, eissn: 1844-0029, Copyright policy)
  • Publisher: General Association of Economists from Romania
Abstract
The accounting procedures cannot be analyzed without a previous evaluation. Value is in general a very subjective issue, usually the result of a monetary evaluation made to a specific asset, group of assets or entities, or to some rendered services. Within the economic sciences, value comes from its very own deep history. In accounting, the concept of value had a late and fragile start. The term of value must not be misinterpreted as being the same thing with cost, even though value is frequently measured through costs. At the origin of the international accounting standards lays the framework for preparing, presenting and disclosing the financial statements. Th...
Subjects
free text keywords: current costs, HF5001-6182, Business, fair value accounting, current costs; fair value accounting; efficient market hypothesis; realisable (settlement) value; present value., HB71-74, efficient market hypothesis, Economics as a science, realisable (settlement) value, HB1-3840, present value, Economic theory. Demography

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publication . Article . 2006

Models and Rules of Evaluation in International Accounting

Liliana Feleaga; Niculae Feleaga;