Romanian Practitionners And The Use Of Estimates In Romanian Business Environment
AbstractOur research is based on a survey conducted among accountants, in order toinvestigate how the accounting profession feels in respect to the use of estimates at company level.By conducting this research we tried to obtain a realistic view on estimates applied in companiesand on the degree of familiarity of Romanian accountants with estimation techniques, especially inthe three representative fields at micro-level, namely: financials, accounting and auditing. We alsointended to track down those fields of the estimation evaluation process where professionals facemajor challenges and to come up with solutions eventually.
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Bibliographic InfoArticle provided by Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia in its journal Annales Universitatis Apulensis Series Oeconomica.
Volume (Year): 1 (2010)
Issue (Month): 12 ()
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accounting profession; estimations; evaluation; financial reporting.;
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- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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