Aspecte problematice ale evaluării elementelor patrimoniale în scopul raportării poziției financiare

Abstract

Asset, equity, and liability valuation play a critical role in financial reporting, providing stakeholders with essential information about the financial position of the entity. However, being a complex process, it is not without challenges. This article examines the problematic aspects of asset and liability valuation for financial reporting purposes, focusing on discrepancies between different valuation methods. By addressing these issues, this research aims to enhance understanding and awareness among accounting and finance professionals, ultimately contributing to increased transparency and reliability in financial reporting practices. The study utilized scientific research methods such as analysis of the national and international accounting regulatory framework governing the study, information synthesis, and comparison to identify distinctive features. CZU: 657.372.2:657.41/.45(478); JEL: M40, M41; DOI: https://doi.org/10.53486/isca2024.18