Bilanțul – suport pentru analiza poziției financiare

Abstract

The actuality of the theme comes from the importance of financial statements that present the position and financial performance of the entity at the end of the management period. The balance sheet representing a specific procedure of the accounting method that reflects the double representation of the state and movement of the entity's assets. The balance sheet is the main source of information for internal and external users of the enterprise. It evaluates the value and structure of the company's assets, the degree of indebtedness of the company, the ability to pay, the liquidity ratios, the financial result and many other indicators necessary for making managerial decisions. CZU: 657.1; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.02