A PRACTICAL POINT OF VIEW FOR THE ALTERNATIVE VALUATION TREATMENTS

Bogdan Cosmin Gomoi, Mioara Florina Pantea

Abstract


The present article aims to emphasize the application of different valuation treatments in various practical situations. Being an actual issue, it generates numerous debating possibilities. There will be taken into consideration even the IAS (International Accounting Standards) and the Continental and North-American points of view. The main theme of the paper is the cash flow method.


Keywords


valuation treatment; cash flow; market value; historical cost; IAS

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References


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Copyright (c) 2016 Bogdan Gomoi

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LUCRĂRI ȘTIINȚIFICE MANAGEMENT AGRICOL

ISSN print 1453-1410
ISSN online 2069-2307
(former ISSN 1453-1410, E-ISSN 2069-2307)

PUBLISHER: AGROPRINT Timisoara, Romania
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