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The transposition of the balance sheet to financial and functional balance sheet. Research and development

Annals of Spiru Haret University

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ISSN 2068–6900
2393-1795
 
Authentication Code dc
 
Title Statement The transposition of the balance sheet to financial and functional balance sheet. Research and development
 
Personal Name GĂDĂU, Liana
 
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Summary, etc. As the title suggests, through this paper we want to highlight the necessity of treating again the content and the form of the balance sheet in order to adapt it to a more efficient analysis, this way surpassing the informational valences of the classic balance sheet. The functional and the financial balance sheet will be taken into account. These models of balance sheet permit the complex analyses regarding the solvability or the bankruptcy risk of an enterprise to take place, and also other analyses, like the analysis of the structure and the financial/ functional equilibrium, the analysis of the company on operating cycles and their role in the functioning of the company. Through the particularities offered by each of these two models of balance sheet, we want to present the advantages of a superior informing. This content of this material is based on a vast investigation of the specialized literature.    
 
Publication, Distribution, Etc. Editura Fundatiei Romania de Maine
 
Electronic Location and Access application/pdf
http://anale.spiruharet.ro/index.php/economics/article/view/1532
 
Data Source Entry Annals of "Spiru Haret". Economic Series; Vol 15, No 3 (2015)
 
Language Note eng
 
Terms Governing Use and Reproduction Note Copyright (c) 2016