The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast
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.
To our knowledge, this item is not available for
download. To find whether it is available, there are three
1. Check below under "Related research" whether another version of this item is available online.
2. Check on the provider's web page whether it is in fact available.
3. Perform a search for a similarly titled item that would be available.
|Date of creation:||12 Oct 2009|
|Date of revision:|
|Contact details of provider:|| Postal: |
Phone: (004021) 455.1000
Fax: (004021) 314.39.08
Web page: http://www.oraverein.tk
More information through EDIRC
When requesting a correction, please mention this item's handle: RePEc:ris:sphedp:2009_081. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Brindusa Covaci)
If references are entirely missing, you can add them using this form.