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    4 views78 pages

    Contabilitatea Financiara o Abordare Europeana 1 PDF

    Uploaded by

    Zeca Mioara

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    vel, J cee rae 0 tae mp ent ESF Fel of (10706: I Pragul de sonia ma import relia obo infomae cot semifeniva sia nd ee pro ca pont reo wae Seton mod fer in ie infu capcive ‘Seopa inporan rive ent des Single pols, du ath e snp ete sconde tl ste a practic ete Sxl de diel tse blast sorme sce pind conti de indent pon co noma fe cma: ned ‘ete (porn) ponte fe pe ey inp, nt svaloare™ (alone element informa fn eur apc owes or element infoaonl) teen Se yeaa” (ty nent foro peer Se an aie ens sp cordotecoie le afi (Pia fener chines ares neepeaey ne Frio imporace eve nu 0a de o mane indi fb fare exci webu ee ei ce i se punt de vel Soil cl rezone no pat tsps desi tte ear fap 2 nee profesional onal “tae pei paul esi oo mine eli deinée tt de inensanile careers asec, i 8 sims wa pe en 0 vloe emit iver wane se but peo combine a et en renabliiea aewbiiea sh cideace ‘seeps Tofinea de pra de semnieie exe lrg wists de sai (coz) acl lr de veins § elie sailor ame Et Schue sl examinee x mult ste cements sailor func et impor ee suciew de mare O ean fecal wor afl Se slemente av avn comes derstonse apn silts decile Sontoctonlr elon wai, Se voce eal de suo de fe 44 Bitangl $ pozita financiard a intreprinderit 44.1. Repere privind concept depozii inanciart Pomind dei inerretare sl, bisa este document de siteck sre preci sian afscenoc ne nein aun moment dt. Stet {i poesonistl combi piven aca pe un amor eu Iti proces consplex si lng Ge ingheafctanneue vans, Mt rem bilan comul de profit peers geau dott Indica materi de donna lit sito Basie preset pute de 9 Ob 4 a un te ora ets ns 8 Inseprindre Asti facets disput (tevin, arguments sae, 5 tabu suo de eae. Remar tno frare stron (Flag, 19960) cf, pad fo momen fh eae i ines eapislatl devo oa capes plenioe ‘pocer infinite plier leaner 1970-180, pres ok ‘ln pet cole ont prof pee, tn pa Find, invest scoring 0 ee mat mire asst stabi france © Feoltlor i BeneGoul pe ace. Se pie el fe special investi Toes nghjezeuilisen blu gx evolu poe’ ferciare re fare sona Ofer Tou, dul doc infin de ence Poll econ cel ce gesionaaafcele au sot of ule dave ‘ernie brag ale benef pe ain a i puta li preva dk ‘es dacureat de sine i sar ooeat ef pe creo ert. Pei {cone ater de spel vias retin penne ang aepeaes, ‘sigraa pnt gsiane esc trezarei pra Mebane, Ty ecm nordamarane, In mat sil pace, sa pobat ‘ends aver de cama Seren benef, tn vedere sos ‘eon’ de sees currant trae ne renaelor ‘robe ce edie Pene um cles, dale ifomalr le a8 ft dept pie see upline sorda aul se cunescu ch un ila devrat, ds coe oet, et anu unr dieu fine, I fp oe um eae rade asemenen In mod coe 0 pie Gnancarh Teng eto ste premmoare sets beetle ‘cote bani ol pe care mei Sel de ita Gnanciae, speci wu nsf conclu ct beetle a st aera deat casein ‘hor pote at pein intemedil ca dimen de int. "Accepace 0 stuaje Suir care re explo peopel pin itn te ative dar, se cose 8 ial Kunze iforeai ‘ving ata sieves rere (tel) nerd ia ‘via decent, pecun prea proper a atte rene, Dial de rofl st complet info refoarln ompontin ‘eneflal,smulcontrbe ls uzre zl infin pid “ela tl de rasan raat scr epi Teper eterminare hii lenin epider Bal pomiteFarmalzes de jude de valor pvndracal pe care sLasuntofaprnder evaures miele vitore de wears haces en pba bl eal hits exten Sane ‘ares cof napindars, SEA “# nin tare. Osten snes no ict ee a ea in sc peti co det eco a emia cover apni oa cas beck fe cis. en ated a soc pence ts cate cw cea etn pn en i, oxic ses ei pci as abn de on ioe sare Yossi alr cof mir tere afl cep fe svelor phar mea eso er sh km era ac fis auc Somniaa conta chan oa are Se scmalin, de semciey a Sang om prada tnacrin eomss me spinal sae Pact tc atse fw evclare stor st tts) mo somal ma pcos ecg os ste death Aetna Spee acon Je ok Sal Wa ‘conseatcafind nanes v ogif) tpt ea 442, Repere storie privind banal eontabil, De-mai mult de jmitat do mien, cmabiistes opeeac sub spect princi pare ube Cu tat ace, ain in secs al XIX, ‘aie marlor nsepndet indus comer, epee snalaee 9 #186 misoare penode patimont, cy aja bins, rest ‘Suton coin de pode plore O ase de pats rac Band Colas, atte exam ceva fenomene (Coie 2005) nomial fecitir pe arin so mull se separk concen teriaden de opr, manage Sid aban informer pend sears model ‘are au getonpaimenal sacs onal wpe editor ite repre mantge,rimiaiod wi subordnaal eestor dn ara ce "Yamey, Pll 1 Bee alia pada seul al XI Ten, eta desea tenis dea eons th procesal son, bonita se ele le proprio ui, fsepd cu wet soa, a poate vari de ufos inci! ett ncontbitte Casas, 1998 Tnx foul general, cre ou pal fe dett wa sinplietoare, Pinal fost geste considers douet de since ce permite 36 ‘nse, un tment det, pmo eat comers, pene ed sa ‘sik © ae de mal conser ptroonal ca ausablul drepturor ‘obligato cet comercant. De ssenenes, bill 2 fst, gmat exe ef reunoeat a un fesrament stati. Abort sti a Mant 4 opus, eat co opera Yun Cute a et Guten end fs zl profesor eran Eugen Sehmalebach(Dyamische Blo, 1920), 0 ‘ord diamebal cpus, ce ised Vu raole despre bln, asilst unui ives pation fondest, Sshnalenbich ba opus cota a mere le bly ot rrpewstae = ufelor teenie” E's coat cf exe mal sk ‘gotant pets manage lneprindei arbour santa seve dee 5 capoared valoarenininsec s clemenelar ae compun ee doops ‘io etal i pasa. Tat ce ama Scbmaleobach In abet sons \ouaiqe, 1991} ,Peoew sade ule sell wel teptaes soba each aticers sa prosper, ac ate pas pe lc stu dat ss cae ec [.}Cu cara ctr mari etze,ecnomif spe bev come mee sunt eauzae par i snpla deo cunanfre pres red deal afscrilor lor [-] Dar ti ta avem aves moa de deeming Feta, ‘tune ind iaerndce tape ab fein emcees nape ok lukm canon de prspeiate Un gfe bul st po do et ie peviond de infrieinifereat cl ex ete provost de conned oe sac economic, Nu pute lisa st read tle favor fed iis pine eee (ants) vor sala tote” Admiraoe al Ii Schaslenbach, Tooqer Richard eontapune cob care, pet x consul bial ou reine dealt wor orespanraaare Hci Inepiade, ale sus 0 cntbate sales 9 ontbiine care tne cot de valorem mipare, independent Ge ce so intl cu le tn caz de lichlawe a fnrepadei, adel t costae mmc E plete pent o cob dep dae (ichre, 1998), Usrate Blau! dame «generat un alt mode 8 ind combi ‘ica Exe psi emule dnt dede la Sehtalenoch cf sonstoa mete de plea pei refi leone deini det ast eemestlor "pezeiénd cial biluje, te eadrle conte concn se tee ssglo-suone stn cel interaion, ene pecans sings vetoes ‘epi sense avon ecenice tow (pst m gene fete conc I fomarea rer pent Schoslbaeh 443. Abordiet contemporane priving banal contabil © © prima graph de aboraet sunt certs pe concept de atvimonis, Deeminaen sacar cutest pmonhe eeicesed ‘ajar ian Ds tates despite, ntotond sain a fst formulate cai mule epi ale compu de patmont - nda, nomi i eeoromio jus, nol ne vem opt tal soar Sas conomicojdie ator carder ef inept sperma ete «8 eta ono toe ep yt 1 aur (orprale nesorporal) a reptror woot setae Suni alex patina lawn Smelt an (een fag, 190) Peas pt gre noi, Coupecrcle puetmoni teiee Be ena ty clon mone, pie ee fe set a esa en i, Geistupet sce sone, mi lpi "Psd Jel cone de patinet lao nd i, ook fe teen na ae Bod ‘Din an ete con sping ai a de rerio Caine st pcre a sob spel en lo ‘Sec reno opr nepal sae, Ga bene ey $a {ruta J ative (ut come, ran pert te) Aces ed de [Breas pared ccna blanpert dup eonome- ‘ite Resse Pe plan paced, foma cea mai siapls de epire + coms ative Pave sn ra hi ps et an le i es cecal tech rnc apes Stacie Sincnis marae : Oc i Phi te ne ment wl mot pa ams is tr Ss staid berets te enh SeA-D, fn care: siti ets De dato ik dee. Shaata nett reprering alae dorilornrerndei ff de socai sii, abel sp, ilotrea reper pe cae Te posedh propia asp ‘i parimonile. fn princi, sitafia nett ete echivalert captaunlor sh (ond ce aa dtl Ct ccd a Propel? fa lier de speciale, se innse pt tomes echivaleny ‘simon ia eles, patron net ‘i Abordile di a doa grup sont centre pe fais bila de a opande oewilr de ifemetre pein metodslopile de ail ‘conomico fuss ‘Accasth gr de abd, anda ei past inforatiacontsblt fe trun imp de anaia e tipfnncar intone fan hy de Severe rent spre malice de tp slvebltt beige Up coda sp oti ee dat scheme preventer 9 Dl ict ‘Schema desrish de arto 9, care preity eb ford ital (Gr con), pevede In pares sng activ, Gompf ne ‘mar ubii notated i Als F an psea deat pasta, decomp i ‘in! ar abil notte dela A Ia SE ara Sac Speman E cama to whee at id ‘amar _ — Diva ls postin esr creme rv capih sabi seta pn la ace (uc ets in hernia de ‘a’ sa cu lent omponet set eet ~ Chast decosiute sun fr net, ne aia inobitit, dar dea lak ponies sent for ot un Seoeat compen al nolo epee ig, DES pein tect saw pede ct ink rid asin eect stab blag, Teta maa eile sae Pest dea nse, cv senne diene acters "ic Ada opens nel pep) cera cot fet efaen ste Cnt ome, pina up «reir! (994.200), ib npe cole france Scene + sow un ode dei xo sree iv pda ¢ Faselr,diphegnes le Prone repnpa a pion Baice Spd ‘oc aeepender se ome ange ee abordae de ty fncon {Delle tt ar te bit morceau se sn ' 7 vost. Onuter pegs) rd tie nc Ged ® Total sive = Tt atv 1.000 um, De ai cael elo grep adc se rein asi fate (ae fonda deren: 1V=1= 800-700 eD wn, 7 mt ees fond erlmea: I~ V =200= 14060 a, te Fie i ‘zoe mek .- I= 100 = 6040 “a ‘s Acct uot indica informer asym cil fnasir at rage |] ‘os Inepeindens, pin li S| Sommtatmen | won eee oe a are seen Letom | = Proto peclerre aleeyd, so ponte fice tecees de la banal furl isl inacian. acet sem cementle de ac 9 de paie true recast dp err due cx dra este uh a6 © rah bine. Penis sen, fe prin informatie de Ie arabian (modal Sanos} fe pin ane (dell bance, dar cl free) se dav dei supe duzallr unex pes dn bla Sub aspect fom, prcenares fineonald « tant permite sommes pe apes endl derumeat, pecs nf rents {a ele seme decompuned, bial fennal et convert ila acy prin uration mena de posta mgm | eerie sa cement =e SE cesacwagtgenenan “se ioe a breton i i ee © sil de ri de ecblitn, rod al abort de ip facia, dena tap ch ecilel Soanciar a ineprindei ee conse eiilor taste de scene, pe tame sear, privndgestnaca soci, ola de ered comer de cea, rete de deeontare cu fuze St. et pe ten mein og. pend faves scopes lr TesusedeSrajare pean ontexl puemcusi carter inflionit al ecnomior ‘cident nani "70, noma prvid fares ‘oa ners oss 4 rules soca, prin fel de rumen dove of nae, 1 sist ca mal mul coeur, Ostdet, aa maint ot pregnant cconomile de ered Prcacle ane aa cova Ia ooo lnapine a nai neces i fond de alnent suc! prj Plt fold lent paral pin rede bance pe cme sure Mat lle proba ck, de fa, cele de Wozoee mu cma 0 testsh cya ay dup cum peeved regula de shila Ginna cornet permanent Modell fnanciauncyoos! de anos a fost critcat_ pes ambiguities: impreci sa semrec, 1a pa wnor defi riguos, funda opie de maui de permanent C ate, fol decal ax, alelat ca diferen inre resusele durable guile stable, esi oo cnept «sink mur ete fea conven grec ilps Je Megenle de pol contab ‘Shem descrsh de artical 10 at Directive 1V-a, cre prezish bilan bo format, jemite call or ial) sopamiee finaosiach nec gest epeindet gi faiteart amlzte tip solvabiine ehicite. Rubric ste wnt atte ela Ale RE TRE OR oe ees ev : ee | ee nol ——= — home comes SE] cost | | ae | ac oe -—Timetaem—— 4 ; 4 See cece hae . | @ Seomeepeumatea ae z ia oe ————— acre | | Resiiitaetee ——T | ipeteueeate mnie iaeenee || Sa : ws Aap Teele 7z vet pn 9 vo pra hl ds ——————e fost late suces 6 Inepinderie tice. Pin consiiereaexpelor a ee i Soros autencmepys | | (eee. pee ee eee ey : So ear ote tae eee ———— 4 qGocciin preeetl sel uc pawtarpdeiecwe ss | | Sata tr ; sonetcelar ea tale! aaa Sad a - netcatprsment pte sconmanoc ciara | Race =TOHL Seores deo eet ti ee : a ' eee oe cae eer oes to : ee tae eee 2 Si elena | | ieee ecmecrheaaeati ee cece es pote |e a eee — ' — frets cd et — - = ast gS — eereaeienee ' — ES ae : RV OLEATE a |S Copel ee Sree a oa SEE eee ose ; - teeeraee —te SOBRE wena | 6 Heearecset : eae : el Sep oat Leaeumee——t3 Frora 0065, — (yd 26+ 904334 9) 1 1 i 2 cane ttrenemeittngnt | nl cmitne test 1 | . © ee oe sme eee nen 2 Sere | | _ Sere) | rsermers —— se ite SER remo fF | | eae . i ee ee 3 i ate _=sOfeAS : Saeeee | HESS ——Fe = ‘ ee L ae : ieee te || = —————. = : Eset eats | Gee = ued eeeearet | | (zoe ' oe 2 gee z me —aieetiromse po | i fied romans * [rchatscuee | | a ee 4 se (RRR beast 4 ear . |) Re : » St | | GeeSEere | ee (| Se ose | SE J 4 [pecemniece | ann arc e poe ote AB 6 Sige = impesivadiate Coominiere marbee se reo | euihtitcsmcce wos winte ios | ~ -_ -- + +;~=§=§=§=§=~§=— | $ a = — _ see reece aan mc ale oc : GUL Gaulaccami me gees | % | SRST Ruch | ae Se -———. sc tpend gaan ce | tance net scott! nis, remove eat 10 » stn rr Osh ozo yest a Dice IV sus alge «neces in fond de rent gh» ean net ste Ga tem de ama lg BHC-D=1 Desir in acest model epost coments persian vlensor cupntve ala niet fond de ane Ta rindal cubic F repens un sl iadetor semaifeatiy ta olzle fmol, El exprind captalule permanent", ca die tne {Wal acive. gi dah eurente (Gtr) _pe tren seu) Opinizaea Fndicxrtat apa permanente” exe oben de prt por, ‘Brace okcCenal a inrufcena reel pe tren ng Inoefeah {elite bids vensbliaten intend. De semen ele tcl gral 6 seoperte x expires prince (Copal permanente / Copia neni) 100. Prez tne a dtr etre feat (ria D) de dtl pe trmen. Ting (abies G), mode ce ines mangement Teepe conde Ia tncacarea investor Ia ives pe teen ng (Gubrbsica AI) ss Sveripeteren sat (bain B Lobel tsientaren modula romvat de conalaea sminec pe aaizle de pexgbiate Hehe {lA tla graph de bore rivnd ipl sunt de corgi anglo- ssxonfteo asl zine sunt excuse jucileprmeniate $i ceets numa peta fap, taconite anglo-ston,demind peel ‘valent economical arn jricli dar pst ae sat Aste cletle ewe compun site Sacre In mod sone pin interned referenfoluut consi itenaindl, vom edes of ele tel lente ear compen tn (active, aril @catalle propel) wole oul elenene eae sompan con prot 9 pedere Cease ‘ese ex ceeptarn sb ep pation ‘Majostea Smear sortameane tnoemere gi public un tat oapus dn tei tase prone, ave (ues), dtorle abit) gt ‘apalrle prop Gharebaler eye owners pip, format rzotl on), fe cel vertical (st. Sore deasbire de mae gi euupen, tn care acl bier ete ‘resent otnen eresctore's cig lar, iat pasiele, fm once Erescnare x explo, Stale Unite fn Coad fmnele i ei fuvele gi pale fa erdinca deeesctinws « ichiiiy reqeciy Cris lor. Actas casicre dent un clement clan de Uipnord-amarcan, accent ind us pe elementle pe tren et lel ss, Yocum meet weinent Cottieapewst eile si expe mediate, presente ca prime elemente ale Sct anere (partes de a a lanl). Modell de lan pent! i exe co ures ete mma unl dine Socmatce pst nl no-name demuires sent pine ‘Stat aanesre nee stunts, Este det cel mal aes se ones fenumica de plan” (lance shed), dar mu 6 pie ot san ni ‘eauninle de (sua poufel fence” (temo! of rani potion “Statin conil fiance" (tatomont of nancial coniton. aa RL ii i, Sratmae te Tee Srna | Sant pt er 2 enna our a) Retegeedemtan | wey ea 110 | Een ae pe ® ‘rans emt oped inh 2) folometamietscaes | 1 cosas fener ‘gammamttete | 5| Samer tain rip eee ‘en a engl ts mean ere one e comer zion | teineamenieee | m0) (Severe) P(e irr 230 | i yt Csamiincarein | | amma 0 tee t* Seca cas ) | (ois 8 sy ato ora» 120] plata an m0 Snmact oer is cry eet mo 210 | toate yt x ‘roves oro | Seen ge ten ‘roma got 2 ‘sewage ‘Smet a9) oo] rotate donrnssin | cs Ss i sa 2s cob oe 0s cee sins Remarc : De eke or, postal ner tine earings french cictal ue siti incre dant, complement bsp: site roan eon # eute (noite) (ate of eceumuated and retained ‘ening susie sae pesins ums srvcit ae aaa pa aT (otreseacreatiy ‘remit bce et Ze a vectra gieconeme eet mann ianrareneer ‘Acie preferential sut sink care cont un rep psoas fx Aisin de dvidene, dar‘ dept de vor In AGimaes General x ‘Afra (AGA). “Actual odinae st i ae cone del subs de end opt ac preterm, deed rp vt jinn AGA ‘sory seule peerenale pot enverte in acs odiae secnle de gone pe tin ptr. Conver enereza fenomenst Se ‘Sar cre vf alia tir 444, Bitangal referential Refi consi itraioal anaes till tn context ‘edu eonerpnal 3) al sandhduh IAS. Prezemaren stslor foanciae™ ‘Cedral conceptual iatenaional defngte gl canceizcad clement care dsr poiia inane faepriadsi: ative, trie ‘pire prop Acee elemeate yr face ebietlanalzlor nase ta Smid peecenn sedis concep intersonal. Peat llegees ‘Bn orf precedente at cva consider (@) Actvete ‘Define un atv eto res contol de nsepindere: ce provie din venom weal, “Ge cae se scup ak genereze aan economics vitae (ene fi mat de zo). contabi aternational ‘ur Cott nc ne Contes zn emarci: Trzzfile sav etenimeatle vite nuda mater ao salt de empires oa spun ini oa a © Datrite 1 Deine date ct oobi acta snp are provine sin evenimete ese, [pete tebe antes, ou ons pli (Acoma, o isi eresuise ast) prcratete de avant connie ©) Captalrie propet ‘Define: cpitatle proprit sepecind inresul residual al proprietor in scl ntependri pt deducees eer olor 0 seal comparative dei lemetlor cae conpun sail Financia, acest cat Ia nveil Blayul, dameaseess Serene de fond Ie abodes jaidcoptimonall preenatIn prs ep de aber, pune de voles cae dominat conten romioasc pe apes Feglementoe snmoneste Deca a IV-t sancniele cone felemationl gf punctil de vedere sconomi, de Sp anlosnen, as de ‘efereopllcol trail: De exemp, san ext sh tit ca eu ‘snansimbla de bun eeaoscte pei pad pope Se ean ceva acpi o defn cae eli e one prevaleseh ype clel Ae propia, reewnoseen element exe condos de prea "atea mare cael st generezeavantaje economics viloary avant te ot ‘if minarate fa mod ere, i pancipa, bisa ubule sf pene spark umole pata catego de aie gore ele ares (aren ase, teil necurnt(noncarrent ane, Gator cares (uren abies, Gaol neces (tomcarent alten “Active arent repent ave dente 8 fe vied seu consmst fy ci i de apenas ve djint od ese penn trains tecve deste af elite a wndtauee 12 lon dip cides cxecguls ee eae fae pute din categoria Uihidilr gi ccivalentlor de ia “Tost clelitestive sun consis nec eral cane a tira, ares pent xm ‘Af cron ash asim aetvele creat active pe teen sur Aunc cin cil de explotre est In tod spel lung (de cent, ‘aan de prods pitas) anvele ise nls Scars coe drt de detneredpiget unin ‘De sera mani tail cues cprin: = doris eiror'deconare ete previous fn cma lc de explana al nerd ~ atari deine, a mod eens in scope tassios datos ce rebut dace fr rma 12 care eed tt nid exerci ~ cele pent et ntprindrea nu dspune de un et nosontionst ‘examine deena, dingoo de 12 Te ere mesa nia exes Datos eee ou rispnd ace dei sunt canes ct find noe scant “Treble pein co trie cer sondern nce ice evine engin triton 2 hi ce med dle (gata pe tea sur a wl pram pte ing sv sr edt a uncle sectoue de activin (de expla, bial i compat de Sigua) 0 pezenie a bua i orien Tet poste fe mat ‘elevind decir dstieya.crendnecient™ tun se Gan rece ck sic gl ure pot we einen onda Heir raped cpt Slundséul IAS | fice dane ft elomesee care preznt postin ‘Snancinr tn bln i cele ee fro fel de preven lan fee ote expat ‘cade! at, vor fate: 1 mobilise eorport; 2) imide pase 5 )activele resonates, ‘sink care (exept capri, 899) 5) paca eonalinte confor metod: per eechiveea O)aetiee boosie ‘secu, 8) chai dein dvr 9) hii civil eh, 10) frmizon ceeds iver, 1) provisieantes ind Cote an eon Cnet » 12) date anor alse deci cle eae fgues neti 10 wie 13) dors sovele de inpsite cuene, 14) date eve de import mst 15) imerste minors (pecenate ot component sapialuioe opr 1) capita rece care revin aon nen De astmenes, iol tebe si cprind nal aivelorf dntorilor ce apr grpusioe snsderte cand define In soopal tarzan I fenfermiate cu dle date te suadirdal inemionl de rapa Francs (RS) 33 Tnfomafte cate sunt presente fe bling in note epic, serefe I ') sohivrierobicon recedete, 1) pon Geer eatprie deaf ie de tis aco emi soe fst autvizah unde de iat ene integral ibe sumac de ‘is emis dar creo st ine elberat; Wonca nomial a ajinot (cau specifi het orb de acjun fe valaae mall o reser Ine numa de acu ta eeu a fsepd le sft cell, repre avanajele 9 reife efentowe la acini, sone prop ‘ete de taveptndee, sate ste soci late; scarlet ese este eervatl carlos sas contacter de lar, i) o deren arr ecole rexese xoe cis a capitate pop ‘rablemaitereelr minritare ‘Standart TAS | seth cn modelled bileafri consolidate lnteesl minoritar sb fle prezetat Ia capa, deouee 2 spunde eines de ator din cada corp. “ind cout de ez noir reese organism itera (GASB), bial conform cu stad TAS 1, ee praia sb forma ‘andor mol, lene na rp de soi ‘Bilan una grap soit ACTIVE (ASSETS) “Active mecurenteo-carrent et) nobili omporale (Property plan end egulpmen) Fd comercial (Good) ‘Sema PRS AG ee os mz se ® crt rset Odes nga Yio ‘Alte sive necorprle (Other nega) {eves fe needs soca ivesments in sce) Invesi dspoiie pnt vine (alate sae mernen) “Total neti aecoent Active carne (rent aes) ‘Stow enor) ‘tec comacate (Trade receab) ‘Allain caress (Others caren ees) ‘hii sl ecivalese de eh (Cask ond ash pen) ‘otaLncve curente ‘Totaactve CAPITALURI PROPRIL $1 DATORIE (EQUITY AND LIABILITIES) ‘Cpls albu defiatinrlo de capita lseceti- (Ey eta to py oles of he paver) ‘Cal eis (Sar capital). sieeane Oe re Cia neditibute Retand crnings) ‘altar ata afar pl ol etiam Interese minaitare (ino ere) ‘otal epi propel ‘ater mecurente Monsen abies) mpm etc ag (Lon erm boron) Inpente aate Deford ta). ovine pe ees ang Lon-tom provions) Roald arate Dace ye at carte ae nthe pyta) {gre etme cr (Shorter boron) ‘ates corn « taper pesermeahng (Carron portion of longterm borowins) Tepe e pot eet de plat Geren ax pai) roviiune pe tee sc (Shorr provisions) ‘Tota dart earente ‘Tota ater ‘otal apart prop dtr | | | | | ‘Sum Cts ana ens cons tot 445. Detinitiri defn suplimentare referitoare lmmentele care compua bill condi Obiectval ert sense ete dea preeca contain nae fo visune europeans intraoral. Plein de n acetic ‘enone element nse de OM 172 din 2008, em otras ‘Wtaritouce dl defi mpuse tactile cats 4) Pena active ‘Activeeimebizte a fos etn ciel preae ils ‘onto stad IAS { temen even, aciveneurent foe cont ‘se mobiiel aecorporale (oonibe aise sonfonn stand interaoal 14S 38 lakbih necrperle’, aces une suave ‘menor ideatebe fr sean och, categoria inobielor aor sus incase: cheliie de ‘onsite (uma conform Dietvel 4 IVa celles dense (aman namie confi once; re; cctle: eed Salon similar (know-how, mole, sci) ond cocci, propre !nfrmatice mobilise seorporale aca et mobilize corporse (proper plat and equipo confor Sunda intnaonl TAS 16 mei compere ace butt Set sive soporte dj deo teendee fi penta feats prc shun sau rested ae esis incite erie sau pees lost in sopandaunsiaivepeao peut mal ar ' ctegiviatnbiarlor coor ret ice: renters ioe de teem cri; ital tne mlnele de wap, ‘sina plats moi apaatra oc, epee de pecs oe orn male ale active corpo; mobi ome aca ce Un clement de mobili neorporl sa sopra nde ne ene kann! a ror de act) tb he comb rat dacs te probabil Ineprinerea st Dain de viel exonosice tare aoc sess “cst! at poe se detrmit nnd re 4 prnept recuperate valoct mobile necopoae soporte ° fice pi sistema smaicislr, confirm standardise inematonle (AS 38 BIAS 16, Deprecieren soplimentc,dincle de nivel moray, e ce ‘Sunfrm sandardular AS 6 Defuse activo O categare dines de ative sears ete contin da tmobile eplasament, Ee erent bust iets (rena sa li dee 5 ot inset toon pu nem seaplobjoside ri to ein nor pli de valour. Aste ave ‘Be bic sundardti 1S 0 oie de sana. Trobe iansare reper ti crea aan (rene, fn apes form de impr scordt) Modell imps de OMFP Thal (coforn ducer cone europe) delet mile uegont de mobi nmi: efi dete Ia ete ail, nprumrie aco eniior al, ieresle de paca, le arte eapor de cre compunia exe loa In vi fmceonor de" param sveifile doje ea tmobile ‘pram rere icimes refeewialt canabil itrainl, ict fom eile Sms pe ten ei i dak ‘nego de plsamerte:plasenep tema eng ogster invent) floss ct fare immer) Conon eve re Freon cu sandal TAS 39 lntanen core: recuowge ale in rina, plsamentle sn erate valores jut, Depecele centate pe prt exienj Toe se Tnepueash teenie rover. Atv ciealane au fst defi cote ent ils ceaforn snr interafieal IAS I omen event, activ cure (core ase). ‘Stour conform standard 1AS 2 Stewie” venti) snt sve emit so cr e bic tte af vind fo cadre sorale a ntepindei “Staelin consumats In cul procs de reduce sa dpe de sev “Acai dfatievo fie cont de mt clement cosiert cf de stoi ace cae ee pte flea Ge aca nerds tare deine tamu. De etemply, tense x conte conte ‘obitein tn" majriaten nepdrion, Gar cle suo soc pet ta ‘ner de nan iobae eglenntrle OMFP oe. 1752, pin pln de cont precind stocile conform sie dtalie: au de ated pine 9 atria, Soeur de proaref cus de excl, sos de pode soc altel Ir let de aimal sci de mai sou ease ahs te cel perf 1 nv comror lr deiner stout provision le ave, tc cod vale for posible Su Cot eda Gin eet 2 inom (vlosre net de realizar) ee infrous corr a ee st Iepisrat Creanele sua dcp ale Interne fit deter i Prins categarie de ceaje st represent se creole de tatu comet ‘seaje-clenefecte de pitt len ines Ug eof Inti e. La acest adap ceanle sara, scilefisle; eae ‘a de asain prvi decontnie roerioare in Capital eal Bt io ete ‘Afune ind I ohideven exes a iventar values poss ‘acme exe infroart valor nomnale exeath In cones coe perf se coustiuieun proven pet depeice Disposible csu #conturt Ia ba) state ev ela Ina gad dich, Be apr sub Oona valor de ines, exe ent alu sold deo)» dobar de naa ume Stor aor din cases acesvelr Referens cota interes ings ee cee Hei Lr a ta chile ‘Activee necursate destinateexdllrprexot. active necree ace itepindres. intent mune, pia vdnvare sau sca ‘emiicarte 12 hut care mced tel chides cacti, Ble webae alate lavaloarea cea ml mich doe velouen conse valour jt ‘Siminane cette de laa. ret ats Soto IAS {dene le dot cat en eee ai wn ie Sten nce at Str peste a oot {Sil tp emanate a wie ea nese ‘Seer seme che led fer pe tome so an Stott ner sb ese el ee a gan sciences ese Sanden Serna pce apo aa fret oe hes ‘ee Ao input pe cnt ae bred peie (ron bag apenas sp ‘tundarduli LAS 19 (employee benefit) ae * Davie pol ose pate scat scala st concn sl nits Ins S7"Povcnae, co eee she cro on, conte Iai ad cones) ‘ent So defen pov ind to a Cer See at ie cei cnuneisoaet 0 eres cos ya ron ora ave ©) Capa pop ine xd op sect apd nana pred caps (pier de exp ‘Grier fn velo (eer (ela eet) ‘tet ceca) 45. Contal de profit i plerderes performanta finanelard a intreprinderit 45.1. Repere privind conceptul deperformanfi financiark atl et pt sai Sci emt en ever cutie eestor lao yoda Ele ‘oe date tie ny rene” le Sl ee ne ti pit ep cc fps pes eer oan Sere Sl, ron a SovUetmdotmet eit rtepteie pot Cottey pr one tine Wee stent pv, ica cm (ec red ret mes las na po [ie ate ea lc comme hooper ‘Sah peal ee nt nt seinen an Shc sae ples ce pn am re ot de rity pie se cl pens a et le Ripe wire st poms See pre ‘oa pa fc ls peeps Sesh meh vie poo p's a2 ott (Spree: P i a ld 9 ce ma ae [rms ee preteen rine nr de Tim nas whys : ela pres colle ot ee fet tar ita sce el See tt gi oe i ‘Sone x Moe de tence wre, id nti ph Soo cnn eave heel cet Tp toed se fue oe yee i ae ‘acetone cen Enc si eh ep ‘Eisai cheyitra inka cops abi oe tgs as tna noone eat me Sc ta ramioeseresttle te vedea gp de oo coon colectve, La | _! {Wie Goats nes rr Coane i ‘ada, pueea publics vilizea informal pivnd seal, pene ‘undmenatea polio economic w ful (Flag, 1996) “Limitl cont de prot perere desta, etn weatet efi pe cae experi ctbi a a-9 ‘nef, Unt cxpe consider ct bereits mice lems cae onibuie la esteren general avait une ntepinces Bassons 1.8 Hicks (1946) define benefice find tates minal poset indivi o pot chs ncursl une peoade, fea porta me eos ok Se modes. Conf scene) defini, ou ticle te meas one eal mone, ct bese fe” $e preaupanem et vee 2007 art ai ltt 300 wm. Dp cea plat epoca scl oe feolaizare si servile de subeenti, ponte fy aed af nota coca ‘st de profi pede tn temeot meta, sess ecto pede Dat Mi suport efecto perere? La eit af evalu fomatee eae of. pos ‘n curl anu? Ta aco cu deni hi Hick, tebule fac Set 9 oe bnefiil fii. Acesn ese msi eof bot cae provincia vant particle Doct lai exeipll de tau wo, sl aon ‘ar reps fo valoaren formas prime, Experi recmoie ch mica scestor element calatve ar pte H ui, dar poblena ricth deo re Imksuave a fost selva. Elenite cre maps fe cutfons co ‘muita de certindie au fest eliminate dn roves! de conics ‘benefit, ds causa impos maura cea Mai ml, mivinea tne depinde, ads, de plicie conse area fos dope. Do inweprade sie eae Yor mpi, os ces lind eso, ares, mcada depres, cone care cele Sacto sunt ep vor afer dou ogi dere pind Tee ec de haus eof mm, iat an eliza seb Ssnse tein cont de clates beefed espns ‘aed aceasta are tein sd. ulizee prac comable ele ca Soon ents marie, pe tren seu, da aisen acs hefcs ve ase ‘unto Acel iru ear puten afl despre nein ere obe beef mie teen eu a rma 4 wor evenimenesaoipne, oe cu spe pds peo peal ma ngs Determnarenreraltatu moda prezevie patrimoniaa su metoda operator? Defingis di de Hicks boeScalut lst si se Tleagh ck cesta (Gece) pote determina pin dalucre ava et oil ave ove Stor) det incpul exert, dn seta pt de a spel coon ol es ita rca esaiaia ® Cote incr 0st optima cn ca Glace au er, ou pee tgs de ial cl eet ‘copia fone! cand call beefclui ete fandesena pen oss alr, se spun chr pec aia mol eprezrare patrimony, ui, oss, feta vrai ae ne ‘impeany doe napes bess tad o jose brn de esha ost ear puta fe cole tr, valores stl + flour monet Glows eon corte sete a Ti ‘aan at ye exemple, ne cals ela, wid cco eerie pao Qn, Ch 195) pid act dh spose claw reat bit (ek ett Secu ee eve ret emeniel msor ‘oi te Stee scenes teeca. Ace meet Rie lips afomaior poved ten fc vent 8 Sie 7 ‘Altemativa la metoda prezervirii patrimoniului er fi si se misoare cpemile pte Uo psi ede Ea ese mal mene Spero me cr fae srt ye ii cr ut os ea ‘Revit dn ca wow, cen wise Slr or ‘Sole decir eden Mes omer peg atl seis ener ore (coma) fe cee curd «mt Face de nee (ct, a fe puree pcr. pee ees, Ridin ce abet ete fc nel le scaea ponies pincior cob An mcs prsanl pmon nineties pe © ‘Sale ce pone de Mail ge clo tlhe pes, Stiten arr cee see arp atl) pra 1 sin AS ou ve al eit saa tment edo except uor cea ize fin ta paisa cose isaxicea fetfolst, de Iga cll, doar esc on stem sap, sbi" pret, To, cone inf, el survey ‘cum, opis 1D shin, fo med intaonie (a slegeea noma sie tn coool de pil attic rn fet lo asst, bape aes ceret ctl) Fa ea obit enor wilt ml oa sees dt Pint de vedere metoolps, ent mult ai compte eee an Frident rear. ‘nda sacs sistem pot ia mai mate baze de evar. fo sect ses, cnet de spect ocd (pc in res ‘gloseind) ema deen, ee bas cold noes ale jo ‘lowes economic Cont inter repeat cea ce ar bu chen 9 inepindore per a aie (eeumpis) un be ide” ste eehlea” ‘nui cone pus evs). Spel onde cose fest concert ae tate avarajel, deuce el post f considera alone ones Sian sinc peo om de prot pee ‘alone est extensive on stv a pte shimbat Ine pc bine intr, cae cade seo! 91 acjoneel Ih condi de Conca nomal ‘aloares economic ete dat de yloenprezent et aun act, ou pin inarnenavasnelr (benefice, esl) tere pe eas ‘eespuner le vr relic sours tt mle se pod et care co tal pow sale devalue acant * xa de errr iter pete au) incolo de ace leat yd mpi pthc, lores uel bze de eval poste sf depindh i de creams totale fers ‘stepre de tonsa det, cet din wb, pace de ‘ese pat af ip, revere dst de practi ‘prin cou smu aie” AsieL proper Imoprinde wa, Sl py et eS a aii moni, plecinuse fe prensa conn ea, te sca Erti dns, ngs, evar alt padet, teas pe valance

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