Impact Analysis Of Equity Variation On The Financial Position Of The Economic Entity
The analysis of equity and their variation during a financial year is an old custom inAnglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation ofthe structure ‘accumulated and retained situation‘ from North-American practices. Changes in thecompany‘s equity occurred between two dates of the balance sheet reflect the increase or decreaseof net assets or of the wealth during the exercise. With the exception of changes resulting fromtransactions with the owners, such as contributions/withdrawals of capital and the distribution ofdividends, the global modification of equity is represented by total earnings and losses generated bythe activities carried out by the company during the entire reference period.
Volume (Year): 2 (2012)
Issue (Month): 14 ()
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