The Effects of Reevaluating the Balance Sheet on the Financial Standing of the Company

Marian Siminica, Daniel Circiumaru () and Mirela Ganea

MPRA Paper from University Library of Munich, Germany

Abstract: The annual financial statements of different companies must emphasize, for the internal and external users, the activity that was run and the standing at a specific moment of time. The assessment of a business doesn’t affect the accounting registrations. However, “the accurate image” provided by the book-keeping is a significant landmark for the evaluator when applying the evaluation methods. In this paper, in order to emphasize the effects of reevaluating the balance sheet on pointing out the financial standing, we have presented the calculation and the significance of the analysis indicators on a case study, before and after the reassessment operations.

Keywords: Financial analysis; reevaluation; financial standing; balance sheet (search for similar items in EconPapers)
JEL-codes: G34 (search for similar items in EconPapers)
Date: 2008-12-12
New Economics Papers: this item is included in nep-acc
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Related works:
Journal Article: THE EFFECTS OF REEVALUATING THE BALANCE SHEET ON THE FINANCIAL STANDING OF THE COMPANY (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:12150

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