Consideratii privind evidenta informatiei si evaluarea capitalului propriu al unei firme
CONSIDERATIONS CONCERNING THE BOOKKEEPING INFORMATION AND THE EVALUATION DUE TO THE PROPER CAPITAL OF A FIRM

Summary/Abstract: We consider that the approach of the enounced theme represents a defiance for the theoreticians and the practitioners in the financial-bookkeeping field because it submits to the attention some personal points of view referring to the relations of interconditionning that exist between the quality of the bookkeeping information and the correctness of the making of the evaluation operations corresponding to the own capital of the firm. We argument this statement through the fact that it is natural that a correct evaluation contribute to the increase of quality and implicitly of credibility of information that it generates, but it must be taken into consideration that the realization of this desideratum is not possible but in the conditions in which, in the evaluation process, there are used quality data and information. Connected to the mentioned aspects, there are presented the characteristics of the evaluation of every initial category of own capitals, and the due bookkeeping information is viewed as a report of the form obligation/necessity to the economical and fiscal environment, which is interested to enjoy credible information and, at the same time, useful in view of obtaining a plus of value. This last aspect is emphasized in correlation to the value of usefulness of the analysed bookkeeping information, value that quantifies under the form of value surplus that is generated by the economical decisions for which it is used.

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