Ilie, Rascolean; Robert, Szabo - In: Ovidius University Annals, Economic Sciences Series X (2010) 1, pp. 1807-1812
Financial balance sheet approach allows emphasizing the relationship between sources of funds held by the enterprise and allocating these funds. It is the accounting records that describe the synthesis of assets and liabilities of the company at year end and the other cases provided by law, all...