Valorile estimative în raportarea financiară: credibilitate versus incertitudine

Abstract

In conditions of economic instability, a fundamental challenge of modern financial reporting is achieving a balance between the relevance and reliability of reported information based on estimated values. The aim of the study is to conceptually develop theoretical approaches to the recognition of estimated values and to optimize the methodological framework aimed at enhancing the transparency and credibility of financial reporting. The article analyses the regulatory framework with regard to definitions and the classification of estimation uncertainty. As a result of the research, are systematized the methodological approaches and are clarified the criteria for the recognition of the estimated values in the context of harmonizing national and international accounting standards, with the aim of minimizing information risks for external users. The author argues that the probabilistic nature of estimated values does not undermine the reliability of financial reporting, but serves as an instrument for the transparent disclosure of future obligations and expected losses. CZU: 657.92:005.915; JEL: M41, D81