Diagnosticul patrimoniului economic al întreprinderii în condițiile implementării noilor standarde naționale de contabilitate [Articol]

Abstract

Implementation of new accounting practice implies changes in theoretical and practical methods of financial analysis and diagnostic of business activity.Diagnosis is a powerful tool for finding the state of «health» of economic entities and assessing their development prospects.The new National Accounting Standards have introduced changes not only in accounting terminologyand financial statements, but also in the assessment and evaluation of assets. In this article we propose to revise key economic indicators and rates with the new accounting approach