Economic and financial situation of enterprises, resulting from application of the principles and regulations on accounting records are prepared based on historical costs for tangible assets, based on revaluations.

When properly applied economic methods are complex and require the most attention from the evaluator.

For a correct application of economic methods, financial statements and accounting are just a starting point and not the final results.
The evaluator will prepare an economic balance based on the latest accounting records, with the same presentation but different in content from the sheet.

If the competent application of economic methods, all assets and liabilities will be reconsidered in accordance with the standard of value chosen by the evaluator. In any case, each active station and each obligation will be analyzed separately, possibly in clusters, in order to choose the best approach and therefore the best current value.

It is absolutely necessary that all assets and liabilities to be subject to company analysis and evaluation process.
Many valuable assets a company can not see recorded in the accounts. This may also include intangible assets especially, intellectual property rights. Usually this kind of assets are recorded at historical cost in accounting, unless they were purchased as part of the business.

Also, there may be cases in which all obligations are not recorded in company balance sheet. It is likely mainly obligations (which may occur as a result of complaints, litigation, etc.).

In conclusion, the appraiser estimated in accordance with the provisions and standards of evaluation, may be equal to book value by chance and very rare anyway. There is no justification conceptual or theoretical demonstration, no practical statistical results to support this field. Value accounting (net asset accounts), not related to economic value or assessment process, but an accounting convention.

The evaluation process includes:

• identification and evaluation of tangible and intangible assets and liabilities in balance sheet neregasite;
• updating the value of assets and liabilities that are found in the accounts.