The valuation of assets and liabilities is a topic of interest both for professional accountants and accounting information users. Evaluation model for drawing up financial statements may significantly influence the quality of accounting information and financial statements published. The core problem of all the times was the designing of an evaluation model, that will satisfy the needs of users. However, neither theristis, nor practitioners have reached a satisfactory result for the problem of accounting assessment. The problematic aspects are examinede the given article.