EVALUATION IN ACCOUNTING: THE HISTORICAL ASPECT AND THE PRESENT
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 8
Abstract
The article substantiates the place, the essence and importance of valuation as one of the elements of the accounting method, which expresses the value of resources, sources, processes and phenomena that arise in the enterprise in a monetary meter or expresses an opinion on the value of a particular object. The modern directions and approaches to application and development of estimation in accounting are explored. Peculiarities of historical formulation and concept of economic category "estimation" are considered in the course of carrying out business operations at the enterprise. A generalization of historical developments of accounting schools of accounting and systematization of the definition of the term "assess". The necessity of further scientific study of "estimation" as a method of accounting is substantiated.
Authors and Affiliations
A. V. Shynkarenko
Keywords
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