期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The paper aims to identify and analyze the fundamentals,the principles,the criteria and the evaluation bases used in preparing the financial statements. The paper also captures moments of evaluation and the evaluation of the structures in the financial statements according to their origin. The approach is important because the accuracy of the information in the financial statements largely depends on the evaluation of the elements contained in the structure of the financial statement.
