Publication: Controverse privind evaluarea: cost istoric versus valoare justă
Date
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Publisher
ASEM
Abstract
Description
LAZARI, Liliana, ŢURCANU, Liliana. Controverse privind evaluarea: cost istoric versus valoare justă. In: Contabilitate: provocări actuale şi aspiraţii pentru viitor: conf. șt. intern., 4 apr. 2012. Chișinău: ASEM, 2012, pp. 73-76. ISBN 978-9975-75-619-8.
The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality of accounting information and financial statements published. The core problem of all the times was the designing of an evaluation model, that will satisfy the needs of users. However, neither theristis, nor practitioners have reached a satisfactory result for the problem of accounting assessment. The problematic aspects are examinede the given article. CZU: 657.92:336.
The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality of accounting information and financial statements published. The core problem of all the times was the designing of an evaluation model, that will satisfy the needs of users. However, neither theristis, nor practitioners have reached a satisfactory result for the problem of accounting assessment. The problematic aspects are examinede the given article. CZU: 657.92:336.
Keywords
contabilitate financiară, evaluarea activelor, valoare justă