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The Effects Of Reevaluating The Balance Sheet On The Financial Standing Of The Company

Author

Listed:
  • Marian Siminică
  • Daniel Cîrciumaru
  • Mirela Ganea

Abstract

The annual financial statements of different companies must emphasize, for the internal and external users, the activity that was run and the standing at a specific moment of time. The assessment of a business doesn't affect the accounting registrations. However, “the accurate image†provided by the book-keeping is a significant landmark for the evaluator when applying the evaluation methods. In this paper, in order to emphasize the effects of reevaluating the balance sheet on pointing out the financial standing, we have presented the calculation and the significance of the analysis indicators on a case study, before and after the reassessment operations.

Suggested Citation

  • Marian Siminică & Daniel Cîrciumaru & Mirela Ganea, 2008. "The Effects Of Reevaluating The Balance Sheet On The Financial Standing Of The Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(10), pages 1-31.
    • Handle: RePEc:alu:journl:v:1:y:2008:i:10:p:31
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    Keywords

    Financial analysis; reevaluation; financial standing; balance sheet;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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