ASSESSMENT PARADIGM IN ACCOUNTING

Victoria Firescu

Abstract


This paper aims to present and perspectives on evaluating accounting theory in accounting. Today, accounting is characterized by / a variety of theories, despite the efforts of the IASB and FASB to create a unique theory to be validated. The evaluation is defined by how to choose the measurement basis and the concept of capital. Research technique is based on literature review, the regulation of accounting normalization. . Documentary research, analytical research and comparative analysis are used to determine impact on enterprise performance measurement bases.


Keywords


assessment; concept of capital; measurement basis; performance

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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
PAPER ACCESS: Full text articles available for free
FREQUENCY: Annual
PUBLICATION LANGUAGE: English

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Banat`s University of Agricultural Sciences and Veterinary Medicine “King Michael I of Romania” from Timisoara
Faculty of Management and Rural Tourism
300645, Timisoara, Calea Aradului 119, Romania

E-mail: tabitaadamov2003 [at] yahoo.com
Phone: +40-256-277439, Fax.: +40-256-277031