IDEAS home Printed from
   My bibliography  Save this article

Impact Analysis Of Equity Variation On The Financial Position Of The Economic Entity


  • Nicolae Baltes

    ("Lucian Blaga"University of Sibiu Romania)

  • Alina Teodora Ciuhureanu

    ("Romano-Germana‘ University of Sibiu Romania)


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.

Suggested Citation

  • Nicolae Baltes & Alina Teodora Ciuhureanu, 2012. "Impact Analysis Of Equity Variation On The Financial Position Of The Economic Entity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-14.
  • Handle: RePEc:alu:journl:v:2:y:2012:i:14:p:14

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    equity; physical capital; financial capital; maintaining the capital.;

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill


    Access and download statistics


    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:2:y:2012:i:14:p:14. See general information about how to correct material in RePEc.

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

    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 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.

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

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.