ASSETS EVALUATION OF THE COMPANY AND THE EFFECTS PRODUCED ON THE ACTIVITY

The purpose of this article is to highlight how the information provided in the financial statements can be used to describe the activities of a company, but also to determine its financial position and performance in order to meet the company's own needs and those of third parties. The position of financial patrimony constitutes the capital position of the company in terms of existence, physical structure and financial results obtained throughout the financial year. It also represents the results of the process that forms the objectives of the company's activities and constitutes its financial framework. Incorporating the analysis of financial assets into the management activities of a company (regardless of the form of ownership) is a tool whose effectiveness is well proven both in theory and especially in economic practice.