Mihalciuc, Camelia; Chiriţă, Irina - In: Theoretical and Applied Economics 6(511)(supplement)(vol2) (2007) 6(511)(supplement)(vol2), pp. 231-238
For the satisfaction of the manager’s necessity, accountancy has been confronted with the necessity of elaborating its own procedure for generalization and synthesizing the accountancy dates, which involved the elaboration of an appropriate instrument, the balance sheet. If the balance sheet...