%0 Journal Article
%T Theories and Methods of Assessment that have Influenced International Practices
%A Cristina Mihaela ONICA
%A Lucian DOMNITEANU
%J Annals of Dun£¿rea de Jos University. Fascicle I : Economics and Applied Informatics
%D 2009
%I Dunarea de Jos University of Galati
%X While some theorists have been reluctant to express their opinionsand give solutions to the problem of evaluation, in addition to other issuesearlier review, sought in the theories developed to propose various methodsfor assessing balance sheet structures. Retrospective evaluation systemsadopted in the theories developed in balance over time results in finding that"some theorists have resorted to an evaluation price of all elements inbalance, while others, to ensure a higher accuracy of assessment operations,have adopted several different prices "for various structures of the balancesheet.
%K evaluation
%K methods
%K price
%K market
%U http://www.ann.ugal.ro/eco/Doc2009/MihaelaOnica_LucianDomniteanu.pdf