IDEAS home Printed from https://ideas.repec.org/a/aio/rteyej/v1y2014i23p7-14.html
   My bibliography  Save this article

Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations

Author

Listed:
  • Prof.Alina-Teodora Ciuhureanu Ph. D

    (Romanian-German University Faculty of Economics Sibiu, Romania)

Abstract

One of the most controversial issues of accounting is related to the various evaluation options of assets, liabilities and capital. Moreover, a special problem arises from the need to assess the invisible intangible capital. We believe that accounting activity should seek, through the organization of evaluation, for the actual value. All other values derive from this, their differentiation being determined by the criterion of time, i.e. the time the assessment is made. The paper presents, on the one hand, a survey of opinions of experts, with references to legal regulations on evaluation, and on the other hand, views captured within some organizations in the Central Region.

Suggested Citation

  • Prof.Alina-Teodora Ciuhureanu Ph. D, 2014. "Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 7-14, November.
    • Handle: RePEc:aio:rteyej:v:1:y:2014:i:23:p:7-14
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/RTE/023-01.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    evaluation; management; intangible; cost; assets; liabilities; capitals;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:aio:rteyej:v:1:y:2014:i:23:p:7-14. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ionascu Costel (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.