publication . Article . 2011

Analysis of Financial Position Based on the Balance Sheet

Spineanu-Georgescu Luciana;
Open Access
  • Published: 01 Jan 2011
Analysis of financial position based on the balance sheet is mainly aimed at assessing the extent to which financial structure chosen by the firm, namely, financial resources, covering the needs reflected in the balance sheet financed. This is done through an analysis known as horizontal analysis balance sheet financial imbalances.
free text keywords: account, balance sheet, current assets, current bank loans., jel:M10, jel:M21

• Professor, PhD. Maurice Chenevoy, Directeur de l' Institute Universitaire Profesionalise, Universite D'Auvergne, Clermont 1, Clermont - Ferrand, France;

• Professor, PhD. Jacky Mathonnat, Vice Recteur de L'Universite D'Auvergne, Clermont 1, Clermont - Ferrand, France;

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