The term to estimate is difficult given by definition encompassing both general cases and the specific, since its use occurs in many situations and different times. Estimation in general, but also in economic, implies a subjective aspect of making this action, so that can be a mis-judgment. In...

In the current context of the global economy, marked by profound changes, obtain as accurate a picture through financial reports is of undeniable importance and significance of the value is very complex. The result of the evaluation, the purpose of financial reporting, is, most often to express...