arvestaminearvestus
Arvestaminearvestus is a neologism in Estonian that blends arvestamine (calculation, estimation) with arvestus (accounting, bookkeeping). In contemporary usage, the term is not a common official designation, but it is used in theoretical discussions to describe an integrated approach to processing financial information where estimation and formal accounting processes are tightly linked. The concept emphasizes the connection between measuring financial events and recording them in the accounting system.
Etymology and usage: The word is formed by compounding two established Estonian terms. Because it is not
Scope and components: It covers estimation of values (forecasting, valuation) together with recording those values in
Implementation: In practice, arvestaminearvestus aligns with managerial accounting and accrual-based reporting. It relies on a structured
Limitations and status: As a non-standard term, it can cause ambiguity. When used, it should be defined
See also: arvestus; arvestamine; financial accounting; managerial accounting.