THE ACCOUNTING VALUE AS FINAL PRODUCT OF THE EVALUATION PROCESS

Abstract

All elements of asset, debts and personal capitals are presented in the financial statements with a corresponding value. The main idea of this article is the importance of determination of the fair book entry valueof these balance elementsin accounting, because the users of the accounting-financial information appreciate it very much.  In the following pages, we shall present some important aspects regarding the value concept in accounting,the main types of values, economic factors which determin this value, all this informationsustaining the central idea of the article.