Evaluation as a method of accounting: historical aspects of concept definition
DOI:
https://doi.org/10.33987/vsed.2(61).2016.235-248Keywords:
assessment, reassessment, the value, evaluation, method of accountingAbstract
Current trends of development of evaluation in accounting are investigated in the article. Features of the historical formulation of economic category «evaluation» during business transactions are considered. The necessity of further study of «evaluation» as a method of accounting is grounded. The ambiguity of the question of the historical development of the economic category of «evaluation» is confirmed. A generalization of the historical developments of accounting schools is proposed and systematization of definitions of «evaluation» by various authors is suggested.
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