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The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast

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Author Info

  • Ionescu, Cicilia

    ()
    (Spiru Haret, Facultatea de Management Financiar Contabil)

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    Abstract

    Several 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 Info

    Paper provided by Osterreichish-Rumanischer Akademischer Verein in its series Papers with number 2009/81.

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    Length: 8 pages
    Date of creation: 12 Oct 2009
    Date of revision:
    Handle: RePEc:ris:sphedp:2009_081

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    Related research

    Keywords: accounting estimations; estimations changes; professional reasoning; reasonably estimation;

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