The Value and the Evaluation Process in Accounting
2013
It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide the value fundamentals for the evaluation field and to enlarge the epistemological field of the accounting evaluation. Journal: Journal of Knowledge Management, Economics and Information Technology
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