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Controversy Regarding Items Evaluated in Financial Statements

Author

Listed:
  • Marilena-Roxana Zuca

    (Romanian-American University, Bucharest, Romania)

Abstract

The study follows the evaluation process of patrimony through different accounting referential. It was analyzed the basis for evaluation provided, how credible and believable are to the extent of their advantages and limitations. The differences highlighted here come to support today’s concerns of accounting organisms in setting and developing elements and content for a Conceptual common framework.

Suggested Citation

  • Marilena-Roxana Zuca, 2013. "Controversy Regarding Items Evaluated in Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 273-282.
    • Handle: RePEc:pet:annals:v:13:y:2013:i:1:p:272-282
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    File URL: http://www.upet.ro/annals/economics/pdf/2013/part1/Zuca.pdf
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    More about this item

    Keywords

    historical cost; current cost; achievable value; actual value; true value;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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