期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：Our research is based on a survey conducted among accountants, in order to investigate how the accounting profession feels in respect to the use of estimates at company level. By conducting this research we tried to obtain a realistic view on estimates applied in companies and on the degree of familiarity of Romanian accountants with estimation techniques, especially in the three representative fields at micro-level, namely: financials, accounting and auditing. We also intended to track down those fields of the estimation evaluation process where professionals face major challenges and to come up with solutions eventually.
