IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2008i10p31.html
   My bibliography  Save this article

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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1020081/31.pdf
    Download Restriction: no
    ---><---

    Other versions of this item:

    More about this item

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2008:i:10:p:31. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.