{"title":"资产负债表——对财务状况分析的支持","authors":"Irina Brighidin","doi":"10.53486/issc2023.02","DOIUrl":null,"url":null,"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.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"5 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The balance sheet – support for the analysis of the financial position\",\"authors\":\"Irina Brighidin\",\"doi\":\"10.53486/issc2023.02\",\"DOIUrl\":null,\"url\":null,\"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.\",\"PeriodicalId\":338840,\"journal\":{\"name\":\"Provocările contabilității în viziunea tinerilor cercetători, editia VII\",\"volume\":\"5 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Provocările contabilității în viziunea tinerilor cercetători, editia VII\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53486/issc2023.02\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53486/issc2023.02","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The balance sheet – support for the analysis of the financial position
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.
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