The Assets Accounting – Support of the Lending Process Analysis

Gheorghe V. Lepadatu ()
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Gheorghe V. Lepadatu: "Dimitrie Cantemir" Christian University

Knowledge Horizons - Economics, 2012, vol. 4, issue 3-4, 85-97

Abstract: The financial documents underlying the analysis of credit are the annual accounts. The financial statements of a company contain a series of relationships characteristic to the type of activity undertaken by it, and they can be described by analyzing individual components of each financial statement and financial ratios.

Keywords: Assets accounting; lending process; risk; loan decision; financial statements (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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