No evaluation base has a general applicability and is absolutely satisfying and, therefore, a problem of option rises in this respect. The European and international accounting rules are oriented towards the historic cost, at the same time taking into consideration its combination with other evaluation bases or the use of some of the alternatives. Due to the situation in which it is difficult to make a clear distinction between a method modification and a evaluation modification, it is recommended that a evaluation modification is taken into account. The decision regarding evaluation methods belongs to the economic agent, the option criteria being that of information accuracy and not of the fiscal one, maybe at most that of the administrative interest