期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2009
期号：1
出版社：Dunarea de Jos University of Galati
摘要：While some theorists have been reluctant to express their opinions and give solutions to the problem of evaluation, in addition to other issues earlier review, sought in the theories developed to propose various methods for assessing balance sheet structures. Retrospective evaluation systems adopted in the theories developed in balance over time results in finding that "some theorists have resorted to an evaluation price of all elements in balance, while others, to ensure a higher accuracy of assessment operations, have adopted several different prices "for various structures of the balance sheet.
