文章基本信息

标题：Impact Analysis Of Equity Variation On The Financial Position Of The Economic Entity
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作者：Nicolae Baltes ; "Lucian Blaga"University of Sibiu Romania Alina Teodora Ciuhureanu ; "Romano-Germana‘ University of Sibiu Romania 等
期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2012
卷号：2
期号：14
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The analysis of equity and their variation during a financial year is an old custom in Anglo-Saxon accounting. In its simple form, such an analysis can be found in the interpretation of the structure .accumulated and retained situation” from North-American practices. Changes in the company’s equity occurred between two dates of the balance sheet reflect the increase or decrease of net assets or of the wealth during the exercise. With the exception of changes resulting from transactions with the owners, such as contributions/withdrawals of capital and the distribution of dividends, the global modification of equity is represented by total earnings and losses generated by the activities carried out by the company during the entire reference period.
关键词：equity; physical capital; financial capital; maintaining the capital.