Evaluation as a method of accounting: historical aspects of concept definition

Yevhen Slutskyi
Postgraduate student of Accounting and Auditing Department, Odessa National Economics University, E-mail:s_l_u_t_s_k_i_y@ukr.net

Cite this article:

Slutskyi, Ye. (2016), Evaluation as a method of accounting: historical aspects of concept definition. Ed.: M. Zveryakov (ed.-in-ch.) and others [Otsinka yak metod bukhgalterskoho obliku: istorychni aspekty vyznachennia poniattia; za red.: М. I. Zveriakova (gol. red.) ta in.], Socio-economic research bulletin; Vìsnik socìal’no-ekonomìčnih doslìdžen’ (ISSN 2313-4569), Odessa National Economic University, Odessa, No. 2 (61), pp. 235–248.

Abstract

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.

Keywords

assessment; reassessment; the value; evaluation; method of accounting.

JEL classification: M410;  DOI: https://doi.org/10.33987/vsed.2(61).2016.235-248

UD classification: 657.42

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