EVOLUȚIA CONCEPTELOR TEORETICE PRIVIND ENTITATEA ECONOMICĂ ȘI ESTIMAREA VALORII GLOBALE A EI PRIN PRISMA DEZVOLTĂRII DURABILE
THE EVOLUTION OF THEORETICAL CONCEPTS REGARDING THE ECONOMIC ENTITY AND THE ESTIMATION OF ITS GLOBAL VALUE THROUGH THE PRISM OF SUSTAINABLE DEVELOPMENT

Summary/Abstract: This study investigates the evolution of theoretical concepts about entity, value, and estimating entity value. The main goal is to make an analysis as complex as possible regarding the notions aimed at assessing the global value of the economic entity, described in the literature and the opinions of scientists. The topicality of this study consists in the need to know as deeply as possible the evolution of the entity and, respectively, its value, sometimes even to identify ways to remedy the situation in times of crisis and atypical times. The research carried out highlighted relevant results materialized in the knowledge of the origin and types of value, the knowledge of the ways of estimating the value through the three types of approaches and the specific methods in view of its importance for information for different purposes, such as: acquisitions, sales, mergers, liquidations, litigation, financial reporting and taxation, because the value is always changing.

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