The transposition of the balance sheet to financial and functional balance sheet. Research and development
DOI:
https://doi.org/10.26458/1532Keywords:
the balance sheet, the financial balance sheet, the functional balance sheet, the liquidity – exigibility criteria, the functional criteriaAbstract
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.References
References
• Buşe, L. (2005), Analiză economico-financiară, Bucureşti: Editura Economică.
• Colasse, B. (2008), L’analyse financière de l’entreprise, 5 ed, Paris: Editura La Decouverte.
• Cohen, E. (2007), Analyse financière 5 ed, Paris: Economica.
• Gădău, L. (2014), Întocmirea, prezentarea şi utilizarea situaţiilor financiare. Studii şi cercetări, Bucureşti: Tribuna Economică.
• Ionescu, L., & Buhur, S. (2015), The Fiscal and Financial Control Reform in Romania and Turkey: A Comparative Study, Annals of Spiru Haret University, Economic Series, vol. 6(15), issue 2, p. 27-34.
• Işfănescu, A., et al. (2002), Analiză economico-financiară, Bucureşti: Editura ASE.
• Moroşan, J. (2009), Analiză economico-financiară. Metode şi tehnici, Bucureşti: Editura Fundaţiei România de Mâine.
• Mironiuc, M. (2006), Analiză economico-financiară, Iaşi: Sedcom Libris.
• Marion, A. (2004), Analyse financiere: conceptes et methodes, Paris: Dunod.
• Năftănăilă, C.A. (2010), Financial Crisis And Romania’s Economy, Annals of Spiru Haret University, Economic Series, vol. 1(10), issue 2, p. 85-90.
• Niculescu, M. (2005), Diagnostic financiar, Bucureşti: Economică.
• Stroe, R. (2004), Gestiunea financiară a întreprinderii: Note de curs şi aplicaţii, Bucureşti: Editura ASE.
• Ţole, M. (2004), Analiză economico-financiară, Bucureşti: Editura Universitară.
• Vintilă, G. (2006), Gestiunea financiară a întreprinderii, Bucureşti: Editura Didactică şi Pedagogică.
