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

Annals of Spiru Haret University. Economic Series

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Title The transposition of the balance sheet to financial and functional balance sheet. Research and development
 
Creator GĂDĂU, Liana
 
Subject the balance sheet, the financial balance sheet, the functional balance sheet, the liquidity – exigibility criteria, the functional criteria
M40, M41
 
Description 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.   
 
Publisher Editura Fundatiei Romania de Maine
 
Contributor —
 
Date 2015-09-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
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Format application/pdf
 
Identifier http://anale.spiruharet.ro/index.php/economics/article/view/1532
10.26458/1532
 
Source Annals of Spiru Haret University. Economic Series; Vol 15, No 3 (2015); 21-30
2393-1795
 
Language eng
 
Relation http://anale.spiruharet.ro/index.php/economics/article/view/1532/pdf
 
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Rights Copyright (c) 2016 Liana GĂDĂU
http://creativecommons.org/licenses/by-nc-sa/4.0