Evoluția bilanțului în ultimul deceniu

Abstract

The balance sheet is the main source of information for the internal and external users of the enterprise. The balance sheet assesses the value and structure of the company's assets, the degree of indebtedness of the company, the ability to pay, the liquidity coefficients, the financial result and many other indicators necessary for making managerial decisions. The balance sheet as a content of the financial position of the entity has evolved over time, changing its content and being continuously subject to study so as to provide the most useful information to users for making economic decisions. The changes included in the format of the balance sheet in the last decade are major from the numbering of the chapters with letters, to the addition of new subchapters, lines that will determine inevitable changes in the General Chart of Accounts. Regardless of the changes made to the content of the balance sheet, it is necessary to reflect for users the fullness of the information on the financial position of the reporting entity. JEL: M41.