The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting

Abstract

Regardless of the moment and the presentation stage of accountingdata, the arguments of calculus and evaluation are integrated as a unit,inseparable from the accounting methods, being required by the existence andoperation of the system. The evaluation is generated by the necessity to measurethe complexity, being perceived as an alternative in solving the problems.

Keywords

• evaluation
• accounting data
• opportunity
• convergence
• interdependence