CONTROVERSY REGARDING ITEMS EVALUATED IN FINANCIAL STATEMENTS

Abstract

The study follows the evaluation process of patrimony through different accounting referential. It was analyzed the basis for evaluation provided, how credible and believable are to the extent of their advantages and limitations. The differences highlighted here come to support today’s concerns of accounting organisms in setting and developing elements and content for a Conceptual common framework.

Keywords

• historical cost
• current cost
• achievable value
• actual value
• true value