Jianu, Iulia; Ruiu, Roxana; Jianu, Ionel; Ruiu, Mihaita - In: Journal of Knowledge Management, Economics and … 3 (2013) 6, pp. 15-15
It is well known that through the evaluation process is harder to calculate the real value of the balance sheet elements in accounting. Value and the evaluation process in accounting represent the main trigger point for the modern accounting research. The main aims of this article are to provide...