Unele aspecte privind evaluarea patrimoniul entității

Abstract

In this research, emphasis was placed on the specifics of the evaluation activity, the classification and evaluation techniques of the entity's patrimony. In the effort to highlight the complex process of patrimony evaluation, the particularities of each type of evaluation were displayed: initial, current and subsequent. A variety of research methodologies were used to accomplish the proposed objectives, including the analytical method, the comparison method, the systemic method, the synthesis method, the induction method, and the deduction method. CZU: 657.92:658.114(478); JEL: M40; DOI: https://doi.org/10.53486/issc2024.54