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

Sorin-Constantin Deaconu ()
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Sorin-Constantin Deaconu: „1 Decembrie 1918” University of Alba Iulia, Romania

Annals of the University of Petrosani, Economics, 2012, vol. 12, issue 3, 49-56

Abstract: 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.

Keywords: inflation; net monetary statement; net non-monetary statement; entity (search for similar items in EconPapers)
JEL-codes: H30 M41 Q10 (search for similar items in EconPapers)
Date: 2012
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