The accounting balance sheet approach through the financial outlook
10/2004 , p151..162
Author(s):
Iustin ATANASIU POP
Adriana PRESECAN
Keywords:
functional, balance sheet, resources, needs, classification.
Abstract:
The functional balance sheet is the basis of the financial equilibrium and structural solidity of the enterprise. According to the functional outlook of the balance sheet emphasis falls on the stocks and resources corresponding to each functional cycle. This model of analysis supposes first of all, a classification of different operations done by the enterprise according to their nature, destination or function from where the expression “functional analysis”. This type of balance sheet, specific to static analysis has its basis on the classification of the patrimonial liabilities by cycles of activities of the economic agent and on the allocation of resources to specific needs. There is a horizontal lecture which opposes the stable resources to stable needs; the operations resources to operations needs; the resources outside operations to needs outside operations; the treasury resources to treasury needs.
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