Analiza mărimii absolute şi relative a capitalului propriu în condiţiile aplicării noilor reglementări contabile

Abstract

This article examines the changes in absolute amount and relative size of owner’s equity under the influence of the new national accounting regulations. The transition to new accounting rules could significantly modify the level of financial rates in comparison with their safety level. It is very important in the process of making economic decisions by creditors and other users of financial statements.