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The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting

Author

Listed:
  • Ligia ANTONESCU

    () (University of Craiova, Romania)

  • Mihail ANTONESCU

    () (Spiru Haret University, Romania)

Abstract

Regardless of the moment and the presentation stage of accounting data, the arguments of calculus and evaluation are integrated as a unit, inseparable from the accounting methods, being required by the existence and operation of the system. The evaluation is generated by the necessity to measure the complexity, being perceived as an alternative in solving the problems.

Suggested Citation

  • Ligia ANTONESCU & Mihail ANTONESCU, 2009. "The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 15-20.
  • Handle: RePEc:ddj:fseeai:y:2009:i:1:p:15-20
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    More about this item

    Keywords

    evaluation; accounting data; opportunity; convergence; interdependence;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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