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“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity


  • Sorin-Constantin Deaconu

    () („1 Decembrie 1918” University of Alba Iulia, Romania)


This paper examines two indicators, namely the net monetary statement and the net non-monetary statement. To determine and analyze them, we started with the classification of assets (monetary and non-monetary) and liabilities (monetary and non-monetary). The actual values of these elements were established on the basis of information supplied by the balance sheet, followed by the calculus of the net monetary statement and of the net non-monetary statement. These indicators provide relevant and reliable information to the users of financial statements and, in the future, they should be taken into account because they bring additional information about the financial position of the entity.

Suggested Citation

  • Sorin-Constantin Deaconu, 2012. "“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(3), pages 49-56.
  • Handle: RePEc:pet:annals:v:12:y:2012:i:3:p:49-56

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    References listed on IDEAS

    1. Jess Benhabib & Mark M. Spiegel, 2009. "Moderate Inflation and the Deflation-Depression Link," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 41(4), pages 787-798, June.
    2. George B. Tawadros, 2009. "Testing the impact of inflation targeting on inflation," Journal of Economic Studies, Emerald Group Publishing, vol. 36(4), pages 326-342, September.
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    More about this item


    inflation; net monetary statement; net non-monetary statement; entity;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General


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