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Accounting in Historical Costs – since when and until when?

Author

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  • Guni Claudia

    („Spiru Haret†University)

Abstract

The financial accounting has been thoroughly developed, the accounting methods andinstruments applied internationally having been slowly appropriated, to the point that nowadaysthey have been taken over and successfully implemented by the vast majority of Romanianeconomic entities. We can say today, that, as a result of a thorough analysis of the economicenvironment in our country for the last twenty years, it is perceptible a change in the attitude andmentality of the people in general and of the accounting specialists in particular. These changesconstitute a cause and a challenge at the same time, for any researcher passionate about thefinancial field of accountancy - of bringing some added value in an area as contradictory as theasset evaluation.

Suggested Citation

  • Guni Claudia, 2017. "Accounting in Historical Costs – since when and until when?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 497-502, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:497-502
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    More about this item

    Keywords

    historical cost; evaluation; accounting information; accounting reporting;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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