"THE NET MONETARY STATEMENT" AND "THE NET NON-MONETARY STATEMENT" – ASSESSMENT INDICATORS FOR THE FINANCIAL POSITION OF THE ENTITY

This paper examines two indicators, namely the net monetary statement and the net non-monetary statement. To determine and analyze them, we started with the classification of assets (monetary and non-monetary) and liabilities (monetary and nonmonetary). The actual values of these elements were estab...

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Bibliographic Details
Published inAnnals of the University of Petroşani. Economics Vol. 12; no. 3; pp. 49 - 56
Main Author Deaconu, Sorin-Constantin
Format Journal Article
LanguageEnglish
Published Petrosani University of Petrosani, Faculty of Sciences 01.01.2012
Subjects
Accounting
Assets
Balance sheets
Debt
Deferred income
Equity
Financial statements
Foreign exchange rates
Inflation
Intangible assets
Liabilities
Projects
Purchasing power
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Summary:This paper examines two indicators, namely the net monetary statement and the net non-monetary statement. To determine and analyze them, we started with the classification of assets (monetary and non-monetary) and liabilities (monetary and nonmonetary). The actual values of these elements were established on the basis of information supplied by the balance sheet, followed by the calculus of the net monetary statement and of the net non-monetary statement. These indicators provide relevant and reliable information to the users of financial statements and, in the future, they should be taken into account because they bring additional information about the financial position of the entity.
ISSN:1582-5949
2247-8620