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Evolutions and Trends in Presenting. The Balance Sheet as a Financial Position Picture of an Entity

Author

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  • Ecaterina Necsulescu

    (Danubius University of Galati)

Abstract

In this article we proposed to achieve a synthesis of the key moments in the evolution of the concept of balance, of the theories formulated over time, of the presentation forms of the balance sheet, a taxonomy of balance sheets, supplemented by a breakdown of the concept of financial position and of the structures related to the assessment of the financial position. In other words, we will consider a gradual presentation of the concept of balance sheet over time and a presentation of the balance as the main tool for highlighting the patrimonial situation, of the assets of enterprise owners and of the picture on the financial position of an economic entity.

Suggested Citation

  • Ecaterina Necsulescu, 2011. "Evolutions and Trends in Presenting. The Balance Sheet as a Financial Position Picture of an Entity," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 4(4), pages 89-104, August.
    • Handle: RePEc:dug:actaec:y:2011:i:4:p:89-104
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    File URL: http://journals.univ-danubius.ro/index.php/oeconomica/article/view/1074/912
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    Cited by:

    1. Cornelia Tureac, 2014. "The Role and Implications of the Added Value as an Indicator of Financial Performance," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 10(1), pages 26-36, February.
    2. Miron Vasile-Cristian-Ioachim, 2015. "Financial Position And Its Relevance To Stakeholders," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 356-365, April.

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