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Estimation and valuation in accounting

Open Journal Systems

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Field Value
 
ISSN 2285-3642
 
Authentication Code dc
 
Title Statement Estimation and valuation in accounting
 
Added Entry - Uncontrolled Name Ionescu, Cicilia
Georgescu, Floarea
USH
 
Uncontrolled Index Term Array
 
Summary, etc. The relationships of the enterprise with the external environment give rise to a range of informational needs. Satisfying those needs requires the production of coherent, comparable, relevant and reliable information included into the individual or consolidated financial statements. International Financial Reporting Standards IAS / IFRS aim to ensure the comparability and relevance of the accounting information, providing, among other things, details about the issue of accounting estimates and changes in accounting estimates. Valuation is a process continually used, in order to assign values to the elements that are to be recognised in the financial statements. Most of the times, the values reflected in the books are clear, they are recorded in the contracts with third parties, in the supporting documents, etc. However, the uncertainties in which a reporting entity operates determines that, sometimes, the assigned or values attributable to some items composing the financial statements be determined by use estimates. 
 
Publication, Distribution, Etc. Spiru Haret University
 
Electronic Location and Access application/pdf
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http://ojs.spiruharet.ro/index.php/jedep/article/view/59
 
Data Source Entry Journal of Economic Development, Environment and People; Vol 3, No 1 (2014)
 
Language Note eng
 
Terms Governing Use and Reproduction Note Copyright (c)