Home  Journals  International Accounting  6(204) - 2012 February

Estimation of elements of financial information

Available online: 7 February 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

JEL Classification: 

The problem of estimation of indexes of financial information about organization is very important now because the financial position of organizations depend from the use methods of estimation. Dignities and lacks of historical cost and fair value are analyzed in the this work. A conclusion is made that the use of methods of estimation must come from the basic necessities of users of book-keeping financial information.

Keywords: estimation, elements, financial information, accounting financial control of organization, book-keeping balance

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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