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Methodological Delimitations for Information Quality Provided by Patrimonial Evaluation

Author

Listed:
  • Daniel Goagără

    (University of Craiova, Romania)

  • Laura Giurca Vasilescu

    (University of Craiova, Romania)

Abstract

The evaluation methods for an entity are multiple (patrimonial methods, income based methods, direct comparison methods) and the evaluators have to establish exactly which one of these are the most appropriate for the analyzed entity, as well as for the assets which are going to be evaluated, in a specific economic context. The selection of a certain type of approach or method depends on different aspects, such as: the type of entity, the situation at the evaluation period, the available information, the purpose of evaluation, etc. The evaluation standards recommend that the evaluators should use at least two from the three approaches: asset based approach; income based approach; comparison based approach. Each type of approach has several evaluation methods and techniques and between them there is a continuous inter-conditioning.

Suggested Citation

  • Daniel Goagără & Laura Giurca Vasilescu, 2009. "Methodological Delimitations for Information Quality Provided by Patrimonial Evaluation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 9(1), pages 287-292.
    • Handle: RePEc:pet:annals:v:9:i:1:y:2009:p:287-292
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