Concepţia evaluării: evoluţia şi situaţia actuală
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ŢURCANU, Viorel, GOLOCIALOVA, Irina. Concepţia evaluării: evoluţia şi situaţia actuală. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2014, nr. 2, pp. 49-60. ISSN 1857-1433.
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova
Numărul 2 / 2014 / ISSN 1857-1433

Concepţia evaluării: evoluţia şi situaţia actuală

Pag. 49-60

Ţurcanu Viorel, Golocialova Irina
 
Academia de Studii Economice din Moldova
 
Disponibil în IBN: 26 martie 2015


Rezumat

One of the important problems in accounting is submitting reliable information to users of financial reporting. The choice of estimation method is one of some problems solution. The method of fair value is more rational than others. In this article the authors explore the evolution and modern state conception of valuation.

Cuvinte-cheie
concepţia valorii, concepţia evaluării, valoarea istorică, valoarea actualizată, valoarea justă, bilanţ static, bilanţ dinamic, situaţii financiare

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