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Some Considerations Regarding the Financial-Accounting Analysis Based on the Balance Sheet at the Level of the Local Public Administration

Author

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  • Gheorghe Florea

    (Lecturer Ph.D., "Petre Andrei" University of Iasi, Romania)

Abstract

Identified by excellence with the main document presenting the financial position of an accounting entity, the balance sheet has traditionally been considered in the accounting as a synthesis calculation for the realization of the knowledge of the state of the patrimony and of the accounting-financial analysis, although in time, necessarily it had to be filled in with other situations reflecting the economic or financial flows that the entity generated during the exercise. It presents asset and liability assets at the close of the financial year, structured by nature, destination and liquidity, respectively by nature, provenance and exigibility; as such, the passive elements will highlight the funds (sources of funding) that the entity benefits from and the assets to be used for these resources. However, the ways of presenting the uses and resources available to it at a given time differ at the level of the balance sheet, depending on the purpose pursued in the user analysis.

Suggested Citation

  • Gheorghe Florea, 2019. "Some Considerations Regarding the Financial-Accounting Analysis Based on the Balance Sheet at the Level of the Local Public Administration," Anuarul Universitatii „Petre Andrei” din Iasi / Year-Book „Petre Andrei” University from Iasi, Fascicula: Drept, Stiinte Economice, Stiinte Politice / Fascicle: Law, Economic Sciences, Political Scien, Editura Lumen, Department of Economics, vol. 24, pages 63-81, December.
    • Handle: RePEc:lum:rev11d:v:24:y:2019:i::p:63-81
    DOI: https://doi.org/10.18662/upalaw/32
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    More about this item

    Keywords

    public entities; balance sheet; accounting-financial analysis.;
    All these keywords.

    JEL classification:

    • K1 - Law and Economics - - Basic Areas of Law
    • K2 - Law and Economics - - Regulation and Business Law
    • K4 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior

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