GRECEA, Annee-Marie - In: Anale. Seria Stiinte Economice. Timisoara XVIII (2012) May, pp. 703-706
The general framework of preparation and presentation of the financial statements as the national legislation, formulates a residual definitionof equity, respectively the right of the shareholders on the assets of anentity after deducting all debts. Thus equity represent the equivalentvalue of...