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Theories and Methods of Assessment that have Influenced International Practices

  • Cristina Mihaela ONICA




    (Dunarea de Jos University of Galati, Romania)

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    While some theorists have been reluctant to express their opinions and give solutions to the problem of evaluation, in addition to other issues earlier review, sought in the theories developed to propose various methods for assessing balance sheet structures. Retrospective evaluation systems adopted in the theories developed in balance over time results in finding that "some theorists have resorted to an evaluation price of all elements in balance, while others, to ensure a higher accuracy of assessment operations, have adopted several different prices "for various structures of the balance sheet.

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    Article provided by "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration in its journal Economics and Applied Informatics.

    Volume (Year): (2009)
    Issue (Month): 1 ()
    Pages: 275-280

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    Handle: RePEc:ddj:fseeai:y:2009:i:1:p:275-280
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