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Financial Instruments In Business: P&L And Balance Sheet

Author

Listed:
  • TIRAU ADRIAN

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

  • COZMA ION

    (1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA)

Abstract

The key to a successful business entity is having a permanent and adaptable environment. This is because, in order to remain in the market, a company must constantly adapt to the changes in its environment. The aim and objectives of this article are to determine the influence that financial instruments have within an economic entity, which is considered to be the basis on which the management team's decision-making process is based, and the profit and loss account and balance sheet play a defining role in this. Also, the purpose of this article is to highlight the link between the P&L and the balance sheet, but we will also make a clear reference to the Cash Flow area, because they are integrated.

Suggested Citation

  • Tirau Adrian & Cozma Ion, 2021. "Financial Instruments In Business: P&L And Balance Sheet," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 214-219, October.
    • Handle: RePEc:cbu:jrnlec:y:2021:v:5:p:214-219
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