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


  • Liana GĂDĂU



the balance sheet, the financial balance sheet, the functional balance sheet, the liquidity – exigibility criteria, the functional criteria


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.   

Author Biography


Spiru Haret University, Bucharest



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How to Cite

GĂDĂU, L. (2015). The transposition of the balance sheet to financial and functional balance sheet. Research and development. Annals of Spiru Haret University. Economic Series, 15(3), 21–30.