The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast
AbstractSeveral financial statement elements cannot be precisely evaluated, therefore it must be estimated. These estimations represent thinking processes based on assumption and future forecasts regarding the elements that can’t be precisely evaluated in the present; it represents relative measures, determined by some circumstances from a certain period. The national and international accounting settlements allow and in the same time impose reviewing all the estimations when modifications in the original circumstances occur, circumstances that are taken as a bench-mark. The estimation must be reasonably, based on professional reasoning and on a real informational system, continuously built by each entity according to the users’ informational necessities.
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Bibliographic InfoPaper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/81.
Length: 8 pages
Date of creation: 12 Oct 2009
Date of revision:
accounting estimations; estimations changes; professional reasoning; reasonably estimation;
Find related papers by JEL classification:
- B21 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Microeconomics
- C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
- F15 - International Economics - - Trade - - - Economic Integration
- L14 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Transactional Relationships; Contracts and Reputation
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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