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Bilanțul – suport pentru analiza poziției financiare

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dc.contributor.author Brighidin, Irina
dc.date.accessioned 2023-05-24T12:14:37Z
dc.date.available 2023-05-24T12:14:37Z
dc.date.issued 2023-03
dc.identifier.isbn 978-9975-147-93-4 (PDF)
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2667
dc.description BRIGHIDIN, Irina. Bilanțul – suport pentru analiza poziției financiare = The Balance Sheet – Support for the Analysis of the Financial Position. Coord. șt.: BAJAN, Maia In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 18-25. ISBN 978-9975-147-93-4 (PDF). en_US
dc.description.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 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject balance sheet en_US
dc.subject financial analysis en_US
dc.subject financial indicators en_US
dc.title Bilanțul – suport pentru analiza poziției financiare en_US
dc.title.alternative The Balance Sheet – Support for the Analysis of the Financial Position en_US
dc.type Article en_US


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